The primary objective of the forensic accounting course is to provide fundamental knowledge relating to frauds such as history of frauds, types and characterisics of frauds, and the process of fraud detection, prevention, and response. Moreover, the forensic accounting course is for students to understand the process of assessing fraud risk, gathering evidence, reporting forensic results, and dealing with fraudulent financial statement. Forensic accounting provides practical knowledge and skill through the analyzing empirical case studies and synthezing of ACFE’s reports.