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About the course
This course explores the process for conducting forensic examinations. Forensic examiners typically serve as either consultants to attorneys or as expert witnesses. Course participants will be prepared through activities, lectures, and readings to conduct a forensic examination in either role. Course topics will include:
- Conducting a forensic examination as a consultant
- Serving as an expert witness
- Roles and responsibilities of the forensic examiner
At the completion of the course, a successful student will be able to
- Define and explain the different between fraud and abuse.
- Describe contributions by Edwin H. Sutherland and Donald Cressey to forensic accounting.
- Explain the Donald Cressey method, the 3 attributes that make the "fraud triangle."
- Give examples of non-shareable problems that contribute to fraud.
- Understand how perceived opportunity and rationalization contribute to fraud.
- Explain W. Steve Albrecht's "fraud scale."
- Summarize the conclusions of the Hollinger–Clark study.
- Understand the basic processes in litigation support and expert testimony.