AC 410 Advanced Fraud Investigation
Management's responsibility for fraud is effective prevention measures and deterrence and the forensic accountant's responsibility for fraud is detection and investigation. This course includes a capstone experience involving the four major fields of fraud examination: financial transactions, fraud investigation, criminology and ethics, and legal elements of fraud. In order to complete the assignments in this course, students must transfer knowledge and skills developed in the other courses in the forensic accounting curriculum. Students are taught real world experience in performing complex investigative assignments and analyses. Students apply forensic accounting interrogation and interviewing techniques. They learn the right way to conduct investigative interviews.