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University of Houston-Downtown UHD

FORENSIC ACCOUNTING ONLINE SYLLABUS

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ACC '(%$ ) FORENSIC ACCOUNTING CRN *#%'+,

DR BRESSLER" CIA" CFEE./i01 2ress0er03u45e5u

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COURSE DESCRI7TION:

This course is an introduction to the practice of forensic accounting and its relationship to

information technology auditing. The course emphasizes fraud examination as applied to

accounting information systems as well as legal resolution to fraudulent acts.

7RERE>UISITE8S:1

Prerequisite (s) AR !"T optional# pre$requisites AR requirements or

courses that must %e completed PR&"R to ta'ing the course. The pre$requisite(s) for this

course are descri%ed in the * catalog course description as1 7rere?uisite1

ACC ++,, $ &ntermediate Accounting &

&t is the students- responsi%ility to insure that they meet the pre$requisites prior toenrollment in this course. &f the student enrolls and does not meet the pre$requisites

heshe may %e administrati/ely withdrawn from the course at any time. The

administrati/e withdrawal will result in !" R0!* of tuition and fees %ecause itappears that the student 'nowingly enrolled in the course in /iolation of the 1atalog

mailto:bresslerl@uhd.edumailto:bresslerl@uhd.edu

8/9/2019 Online Forensic Accounting Spring 2015 Syllabus -- FINAL

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requirements. Any /ariance in pre$requisite requirements or this policy must %e o%tained

in writing from the *epartment 1hair prior to enrollment in this course.

 

COURSE OB@ECTIES1 

• *emonstrate familiarity with fraud in/estigation# pre/enting fraud# and pressures

to commit fraud

• Acquire and utilize a /oca%ulary of current forensic accounting terminology

• Through the use of case studies# recognize the symptoms of fraud and how to

detect financial statement fraud# tax fraud# di/orce fraud# asset misappropriations#

and e$%usiness fraud.

• *e/elop an understanding of s'ills an expert witness would need to possess and

demonstrate 'nowledge of the legal procedures that occur in fraud cases %roughtto court.

• 2riting resources a/aila%le at ni/ersity of ouston$*owntown include thewriting la%# * 3'illport# and Turnitin software. 3tudents are ad/ised to usethese resources.

&. TO7ICAL OUTLINE OF INSTRUCTION

7LEASE NOTE ASSIGNUIES7RO@ECTS

DISCUSSIONS" ETC ARE DUE AT

&1$$ 7<Toi6 A6tivities

C0/sses Be!in1 @/nu/ry #$" #$%&

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4"* 56:

1hapter 6: The !ature of 0raud

1hapter 7: 2hy People 1ommit 0raud

1hapter +: 0ighting 0raud: An "/er/iew

 

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1hapter 8: Pre/enting 0raud

Etr/ Cre5it U0o/5in! Assi!n.ent Av/i0/2i0ity en5s1

#&#$%& /t &1$$ . S4/r

GROU7 7ower 7oint Toi6 8Due #%$%&: TO7IC ONLY

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4"* 5+:

1hapter =: 1on/ersion &n/estigation 4ethods

1hapter 6,: &nquiry 4ethods and 0raud Reports

Appendix A

 

1hapter 66: 0inancial 3tatement 0raud

Appendix A

1hapter 67: Re/enue > and &n/entory Related0inancial 3tatement 0rauds

1hapter 6+: ?ia%ility# Assets# and &nadequate

*isclosure 0rauds

1hapter 68: 0raud Against "rganizations

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DISABILITY ACCESS STATE

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*r. @ressler adheres to the 1"@ Grading 1riteria a%o/e. Grades will not %e CscaledD or

CincreasedD# nor rounded except for the following example: ;=.9 will %e rounded to an