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    Adelphi University
  Dec 18, 2017
2017-2018 University Bulletin

ACC (0201) 350 - Introduction to Forensic Accounting

Credits: 3.00

This course covers the fundamentals of fraud examination and provides an introduction to forensic accounting. Students will develop an understanding of the following fraud examination concepts: the nature of fraud, preventing fraud, proactive approaches to detecting fraud, financial statement fraud, asset conversion fraud, computer fraud, and the litigation process.

1. Understand the Nature of Fraud and the behaviors of those who commit fraud
2. Capture economic events in accounting records that were fraudulently manipulated
3. Understand how Annual reporting effects users of the information purported in them
4. Understand the benefits of Fraud Prevention
5. Apply techniques learned for conducting a Fraud Investigation
6. Understand Fraud Management
7. Identify the Types of Fraud that are committed in business
8. Apply a resolution to fraud and value the importance of ethical issues involved in corporate fraud