UT Dallas 2021 Graduate Catalog

ACCT6383 - Fraud Examination

ACCT 6383 Fraud Examination (3 semester credit hours) This course introduces theory and techniques used in solving financial crimes including forensic accounting procedures, interviewing techniques, rules of evidence, sources of information, and current issues in financial investigations. The course will include the application of criminal statutes related to investigating, solving, and prosecuting financial crimes. Case studies and practical exercises will be used to augment course topics. Various financial documents and instruments will be discussed and reviewed as part of the documentary evidence to support financial investigations. Prerequisites: (ACCT 6330 and ACCT 6332) or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S