Forensic accounting examination
Type: For the student's choice
Department: department of accounting, analysis and control
|Semester||Amount of hours||Lecturer||Group(s)|
|9||16||Professor Romaniv Y. M.||УФОМ-51с|
|Semester||Amount of hours||Group||Teacher(s)|
|9||16||УФОМ-51с||Professor Romaniv Y. M.|
ANNOTATION OF THE CONTENT OF THE COURSE
Forensic accounting examination
(name of academic discipline)
(normative / selective)
The subject of the discipline
The subject of forensic accounting examination is business transactions and the reliability (probability) of their reflection in the system of accounting and reporting, which have become the subject of investigation by law enforcement and judicial authorities.
The purpose of the discipline
The purpose of the discipline “Forensic Accounting” is to teach students to properly apply theoretical knowledge in the organization and conduct of forensic accounting in practice, professionally competently use modern forms and methods of research materials provided by investigative or judicial bodies, to compile on their basis qualified conclusions for the detection of crimes in the field of management, as well as their prevention in the future.
The main tasks
In the process of studying the discipline the students are given the following tasks:
1) providing students with the necessary theoretical knowledge and practical skills in organizing and conducting forensic accounting examination;
2) to carry out research of the provided materials and to make the expert conclusion from the tasks set to the expert;
3) to teach students to apply the acquired knowledge of legal and economic disciplines in their further professional activity.
The place of the discipline in the structural and logical scheme of preparation of bachelors / masters
The discipline is studied after mastering the knowledge of business economics, macro- and microeconomics, finance, financial, management and tax accounting, economic analysis, audit, public financial control, control and audit and economic legislation.
Requirements for competencies, knowledge and skills
As a result of studying the discipline, the student must have the following competencies:
Ability to identify, pose and solve problems.
Skills in the use of information and communication technologies.
Ability to conduct research at the appropriate level.
Ability to generate new ideas (creativity).
Ability to search, process and analyze information from various sources.
Ability to communicate with representatives of other professional groups of different levels (with experts from other fields of knowledge / types of economic activity).
Ability to evaluate and ensure the quality of work performed.
Ability to generate and use accounting information to make effective management decisions at all levels of enterprise management in order to increase the efficiency, effectiveness and social responsibility of the business.
Ability to apply theoretical, methodological and practical approaches to the organization of accounting, control, planning and optimization of tax calculations.
Ability to perform administrative and managerial functions in the sphere of activity of economic entities, public sector bodies.
Ability to carry out activities to advise the owners, management of the enterprise and other users of information in the field of accounting, analysis, control and taxation.
Ability to conduct research to solve current problems of theory, methodology, organization and practice of accounting, auditing, analysis, control, taxation.
The study of the discipline “Forensic Accounting” involves the achievement of such a qualification level of training, for which he must:
– purpose, tasks, objects and methodical methods of forensic accounting examination;
– information – methodical support of expert research;
– have a clear idea of the methods of examination of major financial and economic transactions in various sectors of the economy.
b) be able to:
– to make the plan – the schedule of carrying out forensic – accounting examination;
– correctly and critically evaluate the tasks set by judicial or law enforcement agencies before the accountant – expert;
– be able to correctly apply the acquired knowledge of a theoretical nature in practice;
– competently, concisely and clearly draw up an expert opinion on the results of the forensic accounting examination of the tasks set before the accountant – expert, court, prosecutor’s office or police;
– submit documented and legally substantiated conclusions on the results of forensic accounting examination on certain issues of financial and economic activities of the enterprise, organization or institution on the basis of theoretical knowledge obtained in lectures, seminars and practical classes.
The content of the discipline by topic
Topic 1. The essence and importance of economic control in law enforcement of Ukraine.
Topic 2. Types and tasks of forensic accounting.
Topic 3. Organization of forensic accounting.
Topic 4. The process of forensic accounting and its stages.
Topic 5. Types of forensic economic examinations: their features and objectives.
Topic 6. Principles and methods of forensic accounting.
Topic 7. Methods of research of basic financial and economic operations.
Topic 8. Generalization, design and implementation of the results of forensic accounting.
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