Forensic accountants (or fraud examiners) must be knowledgeable about fraud and be skilled at investigating fraud. For example, forensic accountants must know the different types of fraud, how fraud is committed and concealed, and how to prevent and detect fraud. Forensic accountants must also be skilled at conducting investigations and drawing conclusions from evidence gathered during an investigation. The general learning objectives for the course relate to increasing students' knowledge about fraud, helping students develop the skills needed to conduct successful fraud investigations, learning fundamental legal rights of the fraud target and fraud investigator, and learning how to prevent and detect different types of fraud. The course will also help students develop important professional skills, including written and oral communications and critical thinking.