Brief Course Description
1. Course Title:
Forensic Accounting in Public Sector
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507120
4. Credits:
3
5. Course Objectives:
The course of Public Sector Forensic Accounting provides students with a comprehensive background in the means, motives, opportunities for creating the fraud, and the ethical aspects of the role of a fraud examiner. The course covers the recognition of fraud symptoms, prevention and detection methods, and how to respond. Forensic accountants must be able to recognize and investigate various types of fraud. Being skilled in fraud investigation requires a sharp mind, skillful observation, careful note-taking, astute interviewing, tracking transactions through documentation, and the ability to reconstruct documentation when necessary. In addition, forensic accountants must also have the skills to collect evidence from events, evidence collected during the investigation.
6. Brief Description of Course Content:
This course will help supplement learners with knowledge of public sector accounting and auditing by applying it to the investigation process of fraudulent behavior in the organization. At the end of this course, the learner will be able to understand the history and development of investigative activity accounting in a public unit and is performed by investigative auditors and inspectors expertise directed towards fraud detection in the entity. In addition, learners will learn from general issues related to the legal environment for fraud in the accounting system, how to ensure information security and detailed operational procedures while conducting investigation in a public unit.