AC 3450 - Investigative Techniques for Fraud

Students will examine the common forensic accounting investigative systems and approaches. Working with clients, auditors and witnesses, students will learn how any why people hide assets and explore techniques for finding hidden assets. Effective interviewing skills and active listening are required to obtain admissions and confessions. As evidence isn’t always conclusive, this course focuses on the preparation, background work, effective interviewing skills, how to apply pressure legally, prepare evidence, and secure a confession. Credits: 4