Forensic Accounting: A Fraud Emphasis

Highlights

Scope of Forensic Accounting, Focus on Fraud, Fraud Risk Model - Misappropriation of Assets, Fraud Risk Model - Fraudulent Financial Reporting, Investigative Resources and Methods, Responding to Fraud Risk and Discovered Fraud

Prerequisites

None

Objectives

After completing this course, you will be able to (1) answer questions about the scope of forensic accounting, (2) identify accounting organizations and credentials offered by those organizations, (3) distinguish between the typical types of fraud that corporations report and how those frauds are detected, (4) apply the fraud risk model and discuss how it relates to the misappropriation of assets and fraudulent financial reporting, (5) identify investigative resources used for gathering evidence related to fraud, and (6) identify controls for mitigating the likelihood of fraud.