ACCT 552 Forensic Accounting (Graduate Level)

Forensic Accounting offers an in-depth exploration into the burgeoning field of forensic accounting, a discipline that marries the investigative prowess of detective work with the meticulous scrutiny characteristic of accounting. Aimed at refining a student’s ability to think critically in the face of financial ambiguities, this course is meticulously designed to furnish students with the knowledge, skills, and attitudes essential to navigating the complexities of information technology in the evolving forensic accounting landscape. Through a combination of theoretical knowledge and practical exercises, students are positioned to not only grasp the fundamentals of forensic accounting but also to apply these principles in dynamic and challenging environments, thereby enhancing their competitiveness and proficiency in this specialized field.

The course outcomes are strategically formulated to cultivate intellectual curiosity, an aptitude for identifying anomalies, and the persistence to uncover their origins—a trifecta essential for any forensic accountant. Students will delve into the mechanics of financial deception, acquiring the capacity to detect fraudulent activities and devise effective countermeasures. Additionally, the curriculum covers exhaustive evidence-gathering and investigative techniques, equipping students with the tools needed to systematically approach financial investigations. An understanding of the legal underpinnings related to expert witness testimony further prepares students to confidently step into the courtroom. By the end of the course, students will not only recognize potentially fraudulent situations but will also possess the acumen to interrogate and resolve these with a professional and ethical approach, setting the stage for a successful career in forensic accounting.