This course prepares students to perform a financial statement analysis in a forensic accounting engagement. The context of a forensic accounting engagement will be explored through a focus on fraud theory and white collar crime. Students will work through a comprehensive case analysis in which the tools and techniques of financial statement analysis and fraud investigation will be applied. In addition, the role of data analysis in forensic accounting engagements is discussed and methods of data collection and preparation are considered. Students will be introduced to concepts related to computer forensics.
