This second course in forensic accounting andýfraud examiniation examines the various types ofýfraud and its impact on the financial informationýpresented. The objective of this course is toýidentify common fraud schemes and scams.ýParticipants in this course will learn how toýreview, detect, and investigate possible financialýstatement fraud by addressing such topics asýincome smoothing, off balance sheet financing,ýfictitious sales/revenue, and understatement ofýliabilities, just to name a few. Variousýtechniques will be used to explore substantiveýanalytical procedures to asses the risks ofýfinancial statement fraud.