Fraud and Forensic Accounting

This course introduces the tools for identifying and discovering fraud in a business environment. Fraud heuristics, theory and criminal profiles are studied through case studies. Accounting investigation techniques are explored. Topics include: cash misappropriation, corruption, financial statement fraud, and cybercrime.

Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UC San Diego Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time.

Note: Prerequisite: Elementary Accounting 1 and Elementary Accounting 2

Program courses are taught by subject matter experts and experienced faculty, offering a current and relevant curriculum to meet the CPA Evolution Exam 2024 requirements. A key strength of the program is its focus on real-world, practical learning, combined with personalized guidance from an advisor to support students throughout their accounting educational journey. With the flexibility of year-round online course offerings, students can continue to advance their knowledge and skills while balancing their existing professional commitments.