ACT 680: Forensic Accounting

Prerequisite: ACT 601 or Equivalent

Study of fraud examination as performed by forensic accountants. All stages of the fraud examination process are covered: a review of the legal system and civil and criminal proceedings, review of internal control processes, the application of auditing processes in fraud investigation, valuing a business, computer investigation and expert testimony, discussing means of information security, identifying methods of dispute resolution, and analyzing various types of fraud, including tax fraud, financial statement fraud, identify theft, and organized crime. Ethics of the accounting profession are stressed throughout the course providing study of the new Sarbanes-Oxley Act of 2002.