Texas A&M International University

ACC 5375

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: Permission of the instructor.