Fraud is generally divided into three categories: fraudulent financial reporting, corruption and misappropriation of assets. This class concentrates on common misappropriation schemes and detection methods. Successful forensic examiners need to understand how these schemes are perpetrated and detected. Students will learn how to identify, detect and document misappropriation schemes. Interviewing techniques in addition to evidence gathering techniques will be taught. Course topics will include:

• Common misappropriation schemes
• Misappropriation detection methods
• Role of internal controls
• Case study