ACCT 5000 Introduction to Forensic Accounting (3)
This course is an introduction to forensic accounting. Students will survey the various aspects of forensic accounting including fraud investigation, litigation support, cyber forensics, valuation and economic damage determination. The various aspects of forensic accounting will be introduced in order to give the student a perspective on the discipline of forensic accounting.
ACCT 5010 Legal Procedure, Substantive Law and Professional Ethics in Forensic Accounting (3)
This course will examine legal procedure, rules of evidence, substantive law and professional ethics as related to forensic accounting. The students will study the legal system including issues of jurisdiction, discovery, trial procedure and appeals as related to criminal and civil matters, the rules of evidence and remedies. Non-judicial dispute resolution will also be studied. The students will review substantive law areas including securities law, bankruptcy law, anti-trust law, domestic relations, insurance law, intellectual property law, probate, tax fraud and statutory and common law concerning criminal and civil business fraud. Students will also study the applicable ethical standards including the AICPA Code of Professional Conduct as applied to forensic accounting.
ACCT 5100 Investigation of Financial Fraud (3)
Students will study the skills needed and the investigative techniques utilized to collect, analyze and evaluate evi-dence in order to prevent, detect and investigate financial fraud and financial crimes. The reasons why persons commit acts of fraud will be examined as a necessary element of the investigation process. Prerequisite: ACCT 5000 & ACCT 5010.
ACCT 5150 Introduction to Cyber Forensics (3)
Traditional forensics professionals use finger prints, DNA typing, and ballistics analysis to make their case. Ac-counting and Infosec professionals have to develop new tools for collecting, examining and evaluating data in an effort to establish intent, culpability, motive, means, methods and loss resulting from e-crimes. This course is de-signed to provide the student with an introduction and overview of the field of Cyber Forensics. Cyber Forensics is the science of locating, extracting, analyzing and protecting data from different devices, in a way that is admissible as evidence in a court of law. Cyber Forensics is a topic that covers areas related to criminal justice, computer technology, and the law. Students will learn the policies, legal ramifications and implications, procedures and methodologies of a cyber forensic investigation, from both a theoretical and practical perspective. Prerequisite: ACCT 5100, ITM 5000 or permission of instructor.
ACCT 5200 Business Valuation (3)
This course introduces the student to the basic concepts and methodology used to value a closely held business. It will familiarize the student with the three valuation approaches—asset, market, and income—used by business valuation professionals. The course will focus on the standards issued by the major accreditation bodies and it will familiarize the student with valuation models used on real-world valuation projects. Prerequisite: FINC 3210 or comparable course.
ACCT 5250 Special Topics in Litigation Accounting (3)
This course is intended to cover specialized topics of investigative accounting that require special investigative skills by accountants. Specialized topics such as reconstructing income, money laundering, commercial damages, economic damages and divorce will be covered. This course will also introduce computer forensics and cyber crime investigation. Prerequisite: ACCT 5000 & ACCT 5010.
ACCT 5300 - Management and Communication of Evidence and Evidence Related Information (3)
Students will study the management and the communication of information that could be presented in court or could be used to facilitate other information that would be presented in court. The course will review the federal and certain state laws pertaining to the collection of evidence and evidence related material and the successful submission of evidence to a court. In addition, strategies will be discussed as related to discovery of evidence and evidence related material and the use of attorney-client privilege and work product to protect the client’s interests with respect to such material. The students will also examine when reports should be drafted and examine the proper drafting and use of such reports as a submission to legal counsel, the court or to business. Further, the students will study effective testimony in a court of law that would include oral testimony and use of demonstrative evidence and material. Prerequisite: ACCT 5150, ACCT 5200 & ACCT 5250.
ACCT 5400 Internal Auditing (3)
This course is primarily intended to introduce students to the basic internal audit concepts and techniques. This course also focuses on how engagements are planned and performed and how engagement outcomes are communicated. Prerequisite: None.
ACCT 5500 - Case Studies in Forensic Accounting (3)
Using the case study approach, students will examine a variety of cases of corporate fraud involving asset misappropriation, corruption and fraudulent financial statements. Students will also be required to prepare several cases involving corporate fraud and present them to the class. Students will be encouraged to be inquisitive and think creatively as they examine instances of fraudulent behavior. Prerequisite: ACCT 5300 & ACCT 5400.
ACCT 5900 - Forensic Accounting Capstone (3)
Students will review the various aspects of forensic accounting including procedural and substantive legal issues, professional ethics, investigation, management of evidence, written and oral communication including court testimony, valuation, economic damages, special topics in forensic accounting, cyber forensics and internal auditing. In addition, student will prepare a case and participate in a deposition and provide testimony in a mock court. Prerequisite: ACCT 5500.