FORENSIC ACCOUNTING AND FRAUD RISK MANAGEMENT
Année du cours : 1 année(s)
Etablissement : IÉSEG School of Management
Langue : English
Formation(s) dans laquelle/lesquelles le cours apparait :
Période : S1 ou S2
The course builds on the concepts and methods covered in a basic financial accounitng and auditing courses. Student should be familiar with basic financial statements, the accounting process and the systems of internal/external audits.
On successful completion of this course, students should be able to:
*Demonstrate and international mindset (AACSB AoL 1.A)
*Assess the values of the organization in which they work (AACSB AoL 2.A)
*Solve professional dilemas using concepts of CSR and ethics (AACSB AoL 2.B)
*Predict how business and economic cycles could affect the organizational strategy (AACSB AoL 5.A)
*Define financial fraud, forensic accounting and types of fraud
*Interpret professional procedures for defining and detecting fraud
*Describe the COSO framework and its relation to financial fraud
*Uncerstand the Psychology of the Fraudster
The purpose of this course is to provde students an introduction to forensic accounting and fraud risk management including its role within organizationas and society. The class will explore examples of legal systems and corresonding regulations impacting forensic accounting and fraud. The areas covered by the course will be applied to recent events involving fraud investigations which will serve as the case studies for the class.
