Texas A&M International University

ACC 4375

Forensic Accounting

Three semester hours

The purpose of this course is to provide an introduction to the field of forensic accounting, with emphasis on the detection and investigation of fraud. Topics include the nature of fraud, various types of fraud, actual fraud schemes, indicators of fraud, confirmation of fraud, investigative techniques used to prove fraud, and the use of internal controls to prevent fraud within an organization. Prerequisites: ACC 2301 & ACC 2302, CIS 3310, FIN 3310, and MGT 3310, ALL WITH A GRADE OF " C" or better.