Turn Your Accounting and Business Students into Financial Detectives!

Are you looking for a rigorous, ready-to-teach curriculum that bridges the gap between textbook accounting theory and real-world Forensic Accounting and Fraud Examination?

This comprehensive 71-page Complete Curriculum Guide & Student Workbook takes learners (Grades 11–12 CTE, Undergraduate College, and Aspiring Professionals) deep inside the mechanics of corporate deception, occupational theft, procurement corruption, and money laundering. Rather than relying on dry definitions, this resource cultivates an authentic investigative mindset—challenging students to calculate financial ratios, spot behavioral and operational red flags, evaluate internal control failures, and trace illicit funds through shell companies.

What’s Included in This 71-Page Complete Bundle?

PART 1: 5-Chapter Core Textbook & Real-World Case Studies

Chapter 1: Foundations of Forensic Accounting & Fraud Examination – Fraud vs. Error vs. Abuse, Proactive vs. Reactive Auditing, Behavioral Drivers (The Fraud Triangle, Fraud Diamond, and Fraud Pentagon), and Categorized Red Flags.
Chapter 2: Financial Statement Fraud – Premature Revenue Recognition, Channel Stuffing, Bill-and-Hold, Capitalizing Operating Expenses, Off-Balance-Sheet Entities (ASC 606 / IFRS 15), plus the in-depth “Veridian Dynamics Inc.” Case Study.
Chapter 3: Asset Misappropriation – Cash Skimming vs. Cash Larceny, Lapping, Ghost Employees, Shell Company Billing, Inventory Shrinkage, and Internal Control Vulnerabilities, plus the “Horizon Logistics Co.” Case Study.
Chapter 4: Corruption & Collusion – Kickbacks, Bid-Rigging, Conflicts of Interest, Illegal Gratuities, and Economic Extortion, plus the “CivicWorks Municipal Authority” Case Study.
Chapter 5: Tracing Illicit Funds (Following the Money Trail) – Money Laundering Stages (Placement, Layering, Integration), Direct Transaction Mapping vs. Indirect Net Worth & Expenditures Methods, plus the “Aurelia Pharmaceuticals” Multi-Tiered Layering Case Study.
PART 2: 10-Worksheet Practical Student Workbook

Includes a Quick-Reference Forensic Ratio & Formula Guide (AR Turnover, Days Sales Outstanding [DSO], Inventory Turnover, and Operating Cash Flow vs. Net Income Analysis).
10 Structured Investigative Worksheets (118 Total Questions):
Worksheet 1: Deconstructing Financial Statement Fraud Schemes
Worksheet 2: Revenue Recognition Manipulation Case Study (GlobalTech Solutions)
Worksheet 3: Asset Misappropriation: Cash Schemes
Worksheet 4: Inventory & Non-Cash Asset Theft Analysis
Worksheet 5: Corruption in Contracting: A Kickback Scenario
Worksheet 6: Identifying Red Flags: Behavioral & Operational
Worksheet 7: Unraveling Financial Statement Red Flags (Quantitative 3-Year Ratio Analysis)
Worksheet 8: Tracing Illicit Funds: Bank Records & General Ledger Mapping
Worksheet 9: The Fraud Triangle & Opportunity Assessment
Worksheet 10: Integrated Fraud