A86041 Forensic Accounting

Scuola di Economia e Management
Short Syllabus
Academic Year 2012/13 Second Semester

Docente TitolareSalvatore Tedesco
Office"Edificio 1" (in front of main tower), 1st floor

Learning Objectives

At the end of the course the student will be able to:
a)    Evaluate risks of fraud or situations more likely to result in fraudulent activity within an organization, identify and rank Fraud Risk Factors.
b)    Describe the components of the control environment, risk assessment and control activities, implement and review internal accounting controls, understanding why they are important in preventing fraud, and how the lack of such controls create an atmosphere conducive to fraud.
c)    Use some important and common evaluative methods used in fraud investigation to assess whether there is a heightened likelihood of fraud.
d)    Survey financial ratios and other tools for financial statement analysis in searching for financial statement irregularities, demonstrate an understanding of how money-laundering schemes are used to hide the proceeds of criminal activity and to finance terrorist activities, identify and describe procedures and methods used in tracing assets.
e)    Compare, assess and recognize the roles of persons or groups involved in fraud investigation, fraud prevention, anti-fraud policy development, and fraud prosecution.  
f)    Identify particular areas where fraud commonly occurs, learning specific fraud detection methods for those situations and the symptoms of fraud in various schemes.  
g)    Understand how computers are used to commit fraud or to detect fraud.
h)    Understand the nature of fraud prosecutions, the legal process for fraud prosecutions, how to maintain and safeguard evidence for prosecution and recognize concerns in the collection and presentation of the evidence.
i)    Understand the nature of fraud examination and the interviewing process in gathering and evaluating evidence.
j)    Describe the various dispute resolution alternatives available to resolve disputes.
k)    Apply the knowledge, tools and methods of fraud detection to a practical case.  

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