ACNT 1375 (3 Credit Hours)
Offered at MVC
Forensic Financial Investigation
This is a Local Need Course.
Prerequisite Recommended: ACNT 1373.
Course Description: Forensic accountants serve in a variety of non-traditional capacities. The class will be based on real-world case studies. The course provides students with an understanding of different types of engagements, how investigative teams work and investigative methods and techniques used when performing financial statement investigations. Additionally, the course will highlight the many common types of financial reporting manipulations that frequently occur historically and in today’s environment that includes an overview of current accounting topics that are often susceptible to manipulations and recurring financial statement fraud. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.)