Forensic and Investigative Accounting is comprised of six parts. The first part defines the discipline and practice of forensic accounting, including a brief history of forensic accounting from Glasgow, Scotland to post-Enron USA. It also contains a description of the various forensic specialties, career opportunities, associations and certifications.
The second part deals with uncovering a wide variety of accounting crimes. These include financial statement fraud, misappropriation of assets, indirect methods of reconstructing income and money laundering.
Attention shifts to the courtroom in the third section, with discussions of courtroom procedures, proper evidence management, the calculation of damages and damage expert reports, antitrust litigation and federal Fraudulent Claims Act litigation.
Cybercrime is the subject of the fourth part, which provides an overview of techniques for tracing hackers, an incisive survey of federal and state computer crime statutes and a chapter on cybercrime loss valuations, including valuations for recovery purposes under "hacker" insurance policies.
The fifth part focuses on business valuations, especially in the context of economic measurements associated with litigation. The primary business valuations methods are discussed and illustrated.
The final section deals with Forensic Accounting in Action. Course Materials
Upon ordering, you will receive the text material via USPS Priority Mail, generally within 3-4 days; overnight delivery is available for an additional charge. This complete CPE course includes:
- Textbook - written by experts in their field and will make a great addition to your personal reference library!
- Interactive Study Guide
- Test Booklet and Answer Sheet
- Log-on instructions for the taking the Certification Exam online.
The test includes 5 True/False or multiple choice questions for each CPE credit offered (for example, a CPE test worth 20 credits would include 100 questions). A score of 70% or better is required to pass this course; there is no limit to the number of times you may take the exam in order to pass.
After you have completed reviewing the text material, you may take your exam in one of two convenient formats:
- Test Booklet/Answer Sheet - read the textbook, record the answers to the test questions on the answer sheet and then return the answer sheet to us. You may either fax it or simply mail it in.
- Online Testing – log in and take your exam in an untimed, online format (the online questions are the same as those in your testing booklet) - your exam will be graded instantly! Most students fill out the answer sheet as they read through the book, and then transfer their answer sheet online.
When you successfully complete the course, you will receive a Certificate of Completion indicating the course title and how many credit hours you earned.
Course SummaryProgram Type:
- Students who take the examination online can print out the Certificate instantly.
- Students who mail/fax in their answer sheet will have their Certificate returned to them (if successful on the exam) by mail, fax or email. Certificates are usually sent within 24 hours from the time we receive your test.
This is an interactive, self-study CPE course.Program level:
None requiredMinimum final examination passing grade:
70%Maximum time allowed to complete the program:
One year from date of purchase