Forensic Accounting & IT Auditing Courses


Who Might Benefit From These Courses?

 

Course Descriptions and Offerings


AC472/572, IS472 - Forensic Accounting & Information Technology Auditing
This course will cover a variety of facets related to Information Technology (IT) Auditing and Forensic Accounting especially fraud audits), from simple to complex computer systems. The course will present tools, concepts, and techniques necessary to properly audit IT. Also listed as IS 472 but creditable only in field for which registered. Catalog Description: Introduction to the practice of forensic accounting and its relationship to auditing in settings characterized by extensive reliance on information technology. An emphasis on audit methodology as applied to accounting information systems.
Hours Credit: 3 hours.  Prerequisites: AC304, Accounting Information Systems Offered: Fall and spring each year.

AC 473/573 - Fraud Examination
This course will cover the basic concepts of forensic accounting. Course content includes examining documents, using sources of information, testifying in court as an expert, writing reports, identifying high-risk signs, and how to prevent fraud. In general, help to prepare students for some of the material covered in the Certified Fraud Examiner (CFE) certification exam. Catalog Description: Advanced forensic accounting concepts with a primary focus on occupational fraud and abuse - its origins, perpetration, prevention, and detection.
Hours Credit: 3 hours.  Prerequisites: AC 472/572, IS472 - Forensic Accounting & IT Auditing.  Offered: Spring and summer each year.

LS 471/571 - Legal Elements of Fraud Investigation
This course will cover the principles of law related to forensic accounting. It will cover criminology theories, forensic evidence, and how to be an expert witness in court. The course content will cover some material on the Certified Fraud Examiner (CFE) certification exam.  Catalog Description: Key legal principles and courtroom procedures relevant to forensic accounting, and survey of related topics - criminology theories, evidence management, and litigation services.
Hours Credit: 3 hours.  Prerequisites: LS 246, Legal Environment of Business. Offered: Fall each year.  

AC 474/574 - Forensic Accounting Practicum
A work-related experience in a private, public, or government organization enhancing the applications of forensic accounting theories and concepts. This course is a capstone course and must be taken as a senior. Catalog Description: Work experience requiring the application of forensic accounting concepts and methods.Hours Credit:1 to 3 hours. Prerequisites:AC 473/573 - Fraud Examination. Offered: Offered year round, but contingent on demand for interns.

Note: Offerings are subject to change due to student demand. Instructors are subject to change due to resources and demands.

What Does the Practicum Course Require of Students?
The practicum is basically an internship. Plans are to have a student work 120-360 hours with a firm involved with some aspect of forensic accounting. The exposure to real-life activities and application is supposed to provide a capstone experience for Forensic Accounting students. Participating firms are to be announced.