18 courses with the subject FFI, each shown exactly as we captured it from the college's catalog, with every element we hold. Where the wording looks broken, that is our reading of the catalog, not the college's text.
This course will examine the critical nature of the relationship that exists between corporate governance, management, internal controls, risk management, and fraud. Students will explore case studies of fraud that resulted from poor internal controls, poor governance structures, and management’s ability to override the internal controls. Students will research the history of the role internal controls have played in the audit and business functions, and the legal environment surrounding internal controls. Students should be able to identify internal control failures or deficiencies and prepare examinations based on findings.
The course will cover criminal and civil law related to fraud and other matters that are particular to fraud examinations. The course will examine the implications of fraud on society and the regulatory environment. The course is research-intensive and requires students to become competent in writing legal briefs. The course will cover laws related to cybercrime and how cybercrime has impacted the structure of law.
This course explores the use of computer-aided forensic accounting investigation techniques, data mining extraction/ analysis, and case management software to identify and prevent fraud. Fraud analytical tools (IDEA, ACL) will be presented and applied to simulated real-world forensic auditing cases.
3SH An examination of procedural and substantive elements of fraud and litigation will be examined. Rules of evidence, court procedures, and other matters in the legal system will be evaluated. The course will also cover an examination of the role the fraud examiner plays in the criminal and civil procedures. Students will be introduced to how conduct investigations and limitations imposed on the collection of evidence as matters of law. Students will also be introduced to expert witness testifying and compiling a fraud report. Prerequisite FFI 702 Fraud & the Law.
3SH An introduction to the art of computer forensics and the role it plays in fraud examinations. The course will also introduce students to cyber security and cybercrime. Students will conduct research studies of fraud cases and the limitations of information systems.
Continuation of information & security Assurance I and will cover major advanced topics in security assurance and case studies in cybercrime. Case studies will be completed examining failures in IT security. Students will examine and report on best practices in IT security and examine the influence of IT on the accounting information system. Prerequisite 705 Information & security Assurance II.
3SH The course will cover ethical issues, advanced issues in litigation support, and rules of evidence in criminal investigations. Students will research cases of fraud where there was a failure in the process and report on why those failures that occurred during the investigation.
FFI 722Advanced Topics in Corporate Investigations
3SH The course will cover topics specific to employee law and rights, common issues in fraud examinations as internal security measures, and case studies of civil and criminal cases of internal investigations. Students will also cover the timing of calling in law enforcement and how to document and collect evidence prior to the calling in law enforcement.
FFI 725Contemporary Issues in Forensic Accounting Theory
3SH Students will examine the most common, and most costly, fraudulent financial reporting cases, and how the failures within the business environment and the accounting profession contributed to the behavior. Students will research how accounting theory is shifting in relation to the fraudulent practices and movement towards transparency. Students will also explore how accounting information systems can be used to cover up abuse and embezzlement.
3SH The course will cover contemporary theory in business and asset valuation, loss calculations and other forensic accounting tools for civil litigation proceedings, such as valuing matrimonial (personal) property. Students will research cases relating to civil litigation, and report on conflicting valuations by opposing parties, and why there was a conflict.
3SH The course will cover topics specific to civil litigation, including matrimony, valuation, business loss and other civil litigation matters. Advanced issues in litigation support for civil litigation will also be covered.
3SH This is a capstone course where students will research with, or intern with, professionals in the field of fraud examinations of their chosen specialty. Advanced issues in procedures, reports, advances in the field, expert witness testifying, and other issues will be covered. The course requires a thesis in the student’s chosen specialty. The thesis topic should be developed in earlier classes and discussed with the student’s mentor/advisor. The thesis is 50 pages minimum, APA format, and to be defended before a board of three professors from the students classes. Students must complete a nine course sequence prior to taking this class.
This course examines various types of fraudulent activity and the potential impact on financial reporting. Various analytical techniques are used to identify material changes within a five-year reporting cycle to examine the risk of financial statement fraud.
This is a capstone course where students will research with, or intern with, professionals in the field of fraud examinations of their chosen specialty. Advanced issues in procedures, reports, advances in the field, expert witness testifying, and other issues will be covered. The course requires a thesis in the student’s chosen specialty. The thesis topic should be developed in earlier classes and discussed with the student’s mentor/advisor. The thesis is 50 pages minimum, APA format, and to be defended before a board of three professors from the students classes. Students must complete a nine-course sequence prior to taking this class.
