ACCT 4631
Macro Fraud Examination (3 hrs)
This course takes a macro look at fraud by examining the pervasiveness of and the causes of fraud and white-collar crime in our society. Other topics to be explored include financial crime statutes, evidence gathering and admissibility, types and elements of fraud, general investigative methods, and report writing. Prerequisite: Grade of "C" or better in ACCT 2101 or ACCT 2030.

ACCT 4632
Micro Fraud Examination (3 hrs)
This course takes a micro look at fraud by examining about 40 of the most common fraud schemes including how they work and how they can be effectively detected, investigated, and prevented. Prerequisite: Grade of "C" or better in ACCT 4631.

LSTD 3630
White Collar Crime
This course examines the US criminal justice system along with its response to the escalating incidence of white-collar crime. Other topics include understanding human behavior, theories of crime causation, organization crime, occupational crime, and the constitutional rights of white-collar criminals. Prerequisite: Completion of a minimum of 55 semester hours.

ACCT 5633
Forensic Interviews and Interrogations (3 hrs)
This course examines the distinctions between interviews and interrogations and how each can be used in resolving criminal or civil allegations. Other topics to be explored include the verbal and nonverbal cues indicating truth or deception, preparation of interview memoranda, and obtaining and preparing legally-admissible admission statements. Prerequisite: Completion of a minimum of 55 semester hours.

LSTD 3631
Fraud and the Law (3 hrs)
Fraud-fighting professionals must understand the laws surrounding a fraud investigation as it moves through the U.S. legal system. This course examines the numerous legal issues associated with conducting fraud investigations including the federal rules of civil and criminal procedures along with issues involving discovery and evidence admissibility. Prerequisite: Completion of a minimum of 55 semester hours.

Graduate Level

CISM 5131
Fundamentals of Computer Forensics (3 hrs)
This course examines how computers are being used to perpetrate fraud along with how investigators can use the computer as a weapon against fraudsters. Other computer-related topics to be explored include security breaches, employee theft, asset abuse, theft of intellectual property, and imaging of computer drive contents including files, operating and file system artifacts, and deleted files or file fragments located in file slack or unallocated space. Graduate students will be given an extra assignment determined by the instructor that undergraduates will not be required to do. Prerequisites: A minimum grade of “C” in CISM 2530, or CISM 1110 and CISM 1120.

ACCT 7634
Fraudulent Financial Reporting (3 hrs)
While asset theft fraud is well covered in the two fraud examination courses, additional training in financial statement fraud is needed due to the technical nature of accounting and reporting standards. This course demonstrates how financial statement analysis can be used to uncover fraudulent financial reporting. In addition, the most common methods for “cooking the books” will be examined along with strategies for detecting and investigating such schemes. Prerequisite: Graduate standing.

ACCT 7635
Fraud and Society (3 hrs)
This course examines the numerous legislative, administrative, and other societal remedies that have emerged in response to white-collar crime. Such remedies encompass securities fraud, pension fraud, environmental crimes, anti-trust violations, bribery, money laundering, and corporate governance (e.g. Sarbanes-Oxley Act of 2002). Prerequisite: Graduate standing.

ACCT 7636
Expert Witnessing (3 hrs)
This course examines the role of accountants as either testifying or consulting experts in legal disputes involving professional negligence cases securities fraud, business/partnership disputes, business interruption losses, business valuations, and marital disputes. Topics include how to communicate opinions effectively at deposition, at trial, and in a written report; the law and procedure dealing with experts; ethics; and how to deal with attorneys. Prerequisite: Graduate standing.

ACCT 7637
Forensic Accounting Capstone (3 hrs)
This is an integrative capstone course with potentially many modes of delivery including instruction from multiple professors, use of comprehensive cases, mock trials, and panel and round robin discussions of current issues. Guest speakers may present, or students may report on various projects that they have been conducting either independently or in groups. Students may be assigned projects designed to assist in their preparation to sit for the Certified Fraud Examiner (CFE) exam. To successfully complete this course, student must demonstrate a growing mastery of the skills required of the forensic accountant. Prerequisites: A minimum grade of “C” in ACCT 7634, ACCT 7635, ACCT 7636, and graduate standing.