Oct 24, 2019  
OHIO University Undergraduate Catalog 2019-20 
    
OHIO University Undergraduate Catalog 2019-20
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ACCT 3200 - Forensic Accounting


This course provides an introduction to the rapidly growing field of forensic accounting and addresses the causes and consequences of white collar crime and explores implications within the financial reporting system. The course emphasizes the role of internal controls in forensic accounting and fraud prevention and provides an understanding of the role of forensic accountants in examining financial records. This course also provides the basic skills and tools required in fraud examination and recognition of the basic types of fraud schemes.

Requisites: 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
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • Students will be able to summarize the role of forensic accountants and differentiate forensic accounting from auditing.
  • Students will be able to describe the role of internal controls and accounting information systems in the financial reporting environment and how it relates to forensic accounting and fraud prevention.
  • Students will be able to demonstrate knowledge of basic approaches and tools used for fraud detection and investigation.
  • Students will be able to explain the details of important recent financial statement frauds, their causes, their consequences, how they were perpetrated and how they could have been prevented.
  • Students will be able to recognize common occupational fraud schemes surrounding asset misappropriation.
  • Students will be able to describe the issues surrounding corruption and money laundering.
  • Students will be able to build critical thinking skills through the analysis of assigned cases.



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