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Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty, and Students

NCJ Number
Date Published
February 2007
69 pages
This federally supported report acts as a guide in identifying fraud and forensic accounting curriculum choices and providing guidelines for those interested in adding multiple courses/training modules, adding a single survey course/training module, and enhancing current course content/training efforts.
Successful fraud or forensic accounting analyses and findings reported by practicing professionals may be the difference between whether perpetrators avoid detection of their illegal activities or they are brought to justice. In many cases, success is directly and primarily dependent upon the knowledge, skills, and abilities of the professionals performing the work. With that said, the demand for entry-level professionals with formal education in fraud and forensic accounting has grown. However, academic institutions and involved organizations are faced with questions regarding the nature, extent, and format of a valued curriculum. Supported by the U.S. Department of Justice, National Institute of Justice (NIJ), the Technical Working Group on Education in Fraud and Forensic Accounting (TWG) was created to develop a guide on curriculum recommendations and course content fraud and forensic accounting. The content detailed in this report is intended to assist colleges, universities, professors, course developers, and training professionals in (1) selecting curricula and course content when the desire is to create multiple courses/training modules in the areas of fraud and forensic accounting; (2) providing students with an introduction to fraud and forensic accounting through a stand-alone exposure course/training module; (3) making modifications to existing auditing, information systems, and other business or accounting course content to provide students and practicing professionals with exposure to fraud and forensic accounting; (4) providing curriculum recommendations and outline course content for use by professional development providers, law enforcement trainers, and professional education providers to generate courses, training modules, and materials in the specialized area of fraud and forensic accounting; and (5) providing guidance for training and development in the area of fraud and forensic accounting for executives, management, attorneys, board members, audit committee members, and others. Appendixes A-E

Date Published: February 1, 2007