May 6,13,20,27 & June 3,10 2023 | 9:00 am
Forensic and Investigative Accounting is comprised of five parts: The first part defines the discipline and practice of forensic accounting, including a brief history of forensic accounting from Glasgow, Scotland to post-Enron USA. It also contains a description of the various forensic specialties, career opportunities, associations, and certifications.
The second part deals with uncovering a wide variety of accounting crimes. These include financial statement fraud, misappropriation of assets, indirect methods of reconstructing income and money laundering.
The attention then shifts to the courtroom in the third section, with discussions of courtroom procedures, proper evidence management, the calculation of damages and damage expert reports, antitrust litigation and federal Fraudulent Claims Act litigation.
Cybercrime is the subject of the fourth part, which provides an overview of techniques for tracing hackers, an incisive survey of federal and state computer crime statutes and a chapter on cybercrime loss valuations, including valuations for recovery purposes under “hacker” insurance policies.
The final part focuses on business valuations, especially in the context of economic measurements associated with litigation. The primary business valuations methods are discussed and illustrated.
Topics to be covered:
• Forensic Accounting Education, Institutions and Specialties
• Fraudulent Financial Reporting
• Detecting Fraud in Financial Reporting
• Employee Fraud: The Misappropriation of Assets
• Indirect Methods of Reconstructing Income
• Money Laundering and Transnational Financial Flows
• Litigation Services Provided by Accountants
• Proper Evidence Management
• Commercial Damages
• Litigation Support in Special Situations
• Computing Economic Damages
• Computer Forensics
• Internet Forensic Analysis: Profiling the Cybercriminal
• Cybercrime Management: Legal issues
• Cybercrime Loss Valuations