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.
Students are strongly encouraged to purchase or rent the most recent edition of Principles of Fraud Examination. The book is available for purchase or rent in print or e-book versions through a variety of online booksellers or textbook rental providers.
Continuing Professional Education (CPE) Credit for Accountants
This course equals 10.5 CPEs for accountants.
This course is an open enrollment course. No application is required and registration is available by clicking "Add to Cart" below.
Current students must register with their Georgetown NetID and password. New students must first create an account and password through the Student Portal prior to registration. After your account is created, you will receive your Georgetown NetID via email. When you have your Georgetown NetID and password, continue registration by clicking "Add to Cart", logging in, and following the steps to complete checkout. Course registration is complete when payment is processed and you receive a confirmation email.
Georgetown NetID Password Reset
If you have forgotten or do not have your Georgetown University NetID password, please contact the University Information Systems (UIS) 24/7 IT Helpdesk to have your password reset.
For more information or to speak with a program advisor, please complete the Request More Information Form, send an email to firstname.lastname@example.org, or call (202) 687-8700.