Course Content and Outcomes Guides (CCOG)

CCOG for BA 231 archive revision 202604

You are viewing an old version of the CCOG. View current version »

Effective Term:
Fall 2026

Course Number:
BA 231
Course Title:
Introduction to Forensic Accounting
Credit Hours:
3
Lecture Hours:
30
Lecture/Lab Hours:
0
Lab Hours:
0

Course Description

Explores the fundamental concepts in identifying potential financial fraud for both business and personal use. Covers strategies for minimizing risk and preventing financial fraud. Explores case studies in collaborative environments. Audit available.

Intended Outcomes for the course

Upon successful completion of the course, students should be able to:

  1. Apply basic forensic accounting techniques to detect frauds and financial crimes.
  2. Analyze financial statements and documents for potential irregularities.
  3. Discuss the basic legal elements of financial frauds.  
  4. Explain methods of preventing financial fraud and how to monitor potential risks.   

Aspirational Goals

  • Work in teams and develop skills in collaboration and communication. 
  • Use financial datasets and ratios to explore basic financial fraud dynamics.
  • Analyze company's financial statements to unveil anomalies and inconsistencies.

Course Activities and Design

  • Attendance and participation in in-class group activities
  • Research and case study analysis
  • Collaboration in teams
  • Presentations
  • Individual or group assignments/projects
  • Exams

Outcome Assessment Strategies

Students will be expected to demonstrate knowledge of the concepts described in the required competencies by any combination of the following:

  • Attendance and participation in in-class group activities
  • Research and case study analysis
  • Collaboration in teams
  • Presentations
  • Individual or group assignments/projects
  • Exams

Course Content (Themes, Concepts, Issues and Skills)

  • Planning
  • Responsibility and accountability
  • Ethical conduct 
  • Critical thinking and problem solving
  • Professionalism
  • Effective spoken and written communication
  • Team Work
  • Guest speaker 
  • Research