Term 4 Unit 1 Discussions (2)
Term 4 Unit 1 Discussions
(ACC325 Forensic Accounting)
The articles, lecture and textbook for Unit 1 all contain variations of the definition of forensic accounting. What was your understanding of what forensic accounting was before you read the material in Unit 1?
If you had to explain what forensic accounting was to someone with no understanding of it, what would you say?
The study of forensic accounting uses three different approaches. One approach uses audit as a foundation with emphasis on internal control and understanding how systems work. A second approach uses fraud investigation as the basis. The third approach is eclectic in nature and covers the many areas under the forensic accounting umbrella to include tax and other fraud, money laundering, dispute resolution, litigation support, computing economic damages, bankruptcy, divorce, identity theft, organized crime, terrorism investigations, cybercrime and business valuations. Which approach would you support and why?
If your CPA firm was offering services in forensic accounting would you specialize or be general in nature? If you specialized, what area would you want to specialize in? Explain.
(ACC430 Accounting Information Systems)
Before the mid- 1970s, systems programmers and businesspeople (including accountants) did not communicate well with one another. The programmers were criticized for using too much jargon, and the business-people were criticized for not adequately expressing their needs. Efforts have been made to overcome this communication gap, but room for improvement still exists. What problems do you think resulted from this communication gap? What do you think you can do to help close the gap even more when you enter the workforce?
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