May 19, 2026  
Ohio University 2026-2027 Undergraduate Catalog 
    
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Ohio University 2026-2027 Undergraduate Catalog
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ACCT 2700 - Business Processes, Controls and Forensics

This course provides an in-depth examination of business processes, internal controls, and forensic accounting techniques. Students explore key operational cycles, including revenue, expenditure, payroll, and financial reporting, with a focus on identifying risks and implementing effective internal controls. The course integrates data analytics techniques to monitor transactions and detect anomalies. The course also introduces fraud detection and forensic accounting principles, equipping students with the skills to recognize fraud schemes, conduct investigations, and ensure compliance with regulatory frameworks. Through case studies and real-world applications, students develop analytical and problem-solving skills essential for evaluating process efficiency, mitigating risks, and strengthening financial integrity within organizations.

Requisites: C or better in ACCT 1010
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.

Lecture/Lab Hours: 3.0 lecture
Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Students will be able to describe key business processes and how these flow through an organization¿s accounting system.
  • Students will be able to analyze the role of accounting information systems in processing financial transactions and maintaining data integrity.
  • Students will be able to identify common risks associated with business processes and potential internal controls to mitigate these risks.
  • Students will be able to recognize common fraud schemes and red flags in business processes.
  • Students will be able to apply principles of forensic accounting to detect, prevent and deter fraudulent activities.
  • Students will be able to use basic data analytics tools to assess business performance and detect irregularities.
  • Students will be able to apply critical thinking and problem-solving skills to analyze real-world financial and operational challenges.


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