Skip to main content
The University of Massachusetts Amherst

Fraud Examination and Investigation


Building on topics introduced in Introduction to Forensic Accounting, students will develop a detailed understanding of the key elements of an investigation of an allegation of fraud. Real-life case studies will serve as the backdrop for the class. Students will work in groups to conduct an investigation, employing skills in interviewing, research, analysis of accounting and non-accounting evidential matter. The course will address challenges in structuring an investigation, iterative problem-solving, forensic accounting techniques and communication of results. Students will also explore the ways that forensic and fraud investigation techniques can inform the work of accounting practitioners who serve in more traditional management, financial reporting, taxation and auditing roles.
Course Details

Spring 2021

Feb 1, 2021 - May 4, 2021
Prerequisite: SCH-MGMT 620
Base Cost: $2,400 ($800/credit)
Term Fee: $47
Start date: Feb 01, 2021
End date: May 04, 2021
Last day to add: Feb 12, 2021
Last day to drop: Feb 12, 2021
Last day to withdraw: Mar 29, 2021