A survey of the rapidly developing and increasingly relevant discipline of forensic accounting. Students will develop increased awareness of fraud in businesses, the circumstances in which it arises, techniques for detecting, measuring and preventing fraud, and skills needed to help in the eventual resolution of discovered frauds.

Oasis Title

Forensic Accounting and Fraud

Semester Course Offered

Offered spring semester every year.

Grading System

A-F (Traditional)


ACCT 5200 or ACCT 7200

Course Objectives

1.To introduce students to forensic accounting.

2.To give students hands-on experience with investigating fraud using auditing, accounting information systems, and web-based investigative exercises.

3.To give students experience in writing investigation reports and presenting oral reports.

Topical Outline

• Seriousness of Fraud in the Accounting Profession • The Role of Sarbanes Oxley and SAS No. 99 • Elements of Fraud • Fraud Categories, Fraud Definitions, and Schemes • Psychology of Fraud • Understanding a Firm’s Industry • Fraud Symptoms and General Detection • The Role of Internal Controls • The Role of Effective Governance and Oversight • Fraud Investigation: Evidence Collection

Syllabi ACCT 7651
Credit Hours 3.0