Sep 30, 2022  
The University of North Carolina at Pembroke 2019-2020 Catalog 
    
The University of North Carolina at Pembroke 2019-2020 Catalog [ARCHIVED CATALOG]

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ACC 4660. Forensic Accounting and Fraud Examination (3 credits)


This course examines the forensic accountant's role in today's business environment.  Topic coverage includes, among others, financial statement analysis and analytic techniques, the forensic accounting legal environment, revenue and inventory fraud, fraud on reserves, fraud investigation and engagement processes, evidence collection and evidence types, interview and interrogation methods, the fraud report, litigation, and the recovery process, and financial statement fraud. PREREQ: ACC 3210, Intermediate Accounting 1 and ACC 3310, Cost Accounting



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