2011-2012 Walden University Catalog (December 2011) 
    
    Jan 28, 2023  
2011-2012 Walden University Catalog (December 2011) [ARCHIVED CATALOG]

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ACMG 6650 - Forensic and Advanced Auditing Topics


(3 sem. cr.) This course provides students with tools, techniques, and insight to evaluate the potential for fraud within current operating and financial reporting systems. Students examine creative accounting techniques and red flags of fraud, such as the development of false financial statements; misuse of corporate resources; false revenue recognition; and fraud perpetrated for the benefit of third parties, shareholders, and managers. They explore special topics, such as the override of existing internal controls and absence of proper accounting documentation. Students also examine fraud audit standards, principles of legal evidence, and concepts of the Daubert Rule. Additionally, students examine strategies for identifying sources of securing evidence to prevent loss, corruption, and contamination.
 



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