A86041 Forensic Accounting

Scuola di Economia e Management
Laboratorio Esperienziale
Academic Year 2015/16 Second Semester

foto
Docente TitolareSalvatore Tedesco
E-mailstedesco@liuc.it
Office"Edificio 1" (in front of main tower), 1st floor
Phone

The course is reserved to students who will request it, after an interview with the teacher.

Learning Objectives

Facilitate the application of forensic accounting techniques;
Gain familiarity with legal and accounting concepts related to the investigation;
Understand and identify fraud risk factors related to the investigation;
Identify and analyze evidence related to the forensic accounting investigation;
Apply professional skepticism in an investigative setting;
Collaborate in a team environment;
Communicate investigative procedures, observations, and recommendations.

The workshop intends to develop the operating capability of the students, providing an introduction to the forensic accounting process, allowing them to put in practice the knowledge acquired during the “Forensic Accounting” course and to challenge the student teams to analyze evidence as part of an earnings management investigation. The case is based on a fictitious entity and situation. The course is in English language; the workshop could be held in English or in Italian, according to students’ capabilities.. Students will have at disposal a presentation and a description of the case, some exhibits and additional evidences. The students will analyze the case, discuss about it and write a final report.

Required Readings

Please see the course material.

Course Evaluation

A final test will be held, consisting in topics dealt with during the workshop, which may result in an upgrade of 1 to 3 points to the grade obtained in the examination. 


in order to have access to the complete syllabus please enter on the student self service