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</head>

<body lang=3DEN-US link=3Dblue vlink=3Dpurple style=3D'tab-interval:.5in'>

<div class=3DSection1>

<p class=3DMsoNormal style=3D'margin-left:0in'>Forensic Accounting Expert W=
itness
Testimony &amp; Computer Litigation Support (FAEWTCLS) <b><span
style=3D'font-size:14.0pt;mso-bidi-font-size:10.0pt'>Course Syllabus <o:p><=
/o:p></span></b></p>

<h6 align=3Dleft style=3D'text-align:left'><o:p>&nbsp;</o:p></h6>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Instructor:<span style=3D'ms=
o-tab-count:
1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Avi Rushin=
ek<span
style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><a
href=3D"mailto:arushine@aol.com">arushine@aol.com</a> (305)666-7890</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><span style=3D'mso-tab-count=
:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>=
Office
Hours: M,W, 4:00-5:25 and by appt.</p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Course Overview<o:p></=
o:p></span></p>

<p class=3DMsoBodyText style=3D'margin-left:0in'>This course will provide s=
tudents
with an overview of the field of Forensic Accounting.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Specifically this course will cove=
r the
following areas:</p>

<p class=3DMsoNormal>The objective of the course is to impart a detailed
understanding of forensic accounting with particular emphasis on the
methodologies of financial statement fraud.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>The course is designed to demonstr=
ate
the various aspects of fraud, i.e., fraudulent financial reporting, identif=
ying
fraud schemes, including computer fraud and methods of concealment, as well=
 as
the analytical techniques in uncovering fraud and its prevention through
effective internal control systems.<span style=3D'mso-spacerun:yes'>&nbsp;
</span>The course also includes an analysis of the general techniques used =
in
working in litigation support services.<span style=3D'mso-spacerun:yes'>&nb=
sp;
</span>The course is of particular interest to the accounting profession, t=
he
world of finance and to business in general.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>The course content has also become=
 of
critical interest to regulators and lawmakers because of the notoriety of a
series of recent financial scandals which have affected the entire business=
 community.</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Certain high-profile fraudul=
ent
cases have heightened the public&#8217;s awareness of fraud. Everyone invol=
ved
in a company&#8212;from top management, to audit committees, to the internal
and external audit teams&#8212;has been put on notice that the public deman=
ds
increased accountability and vigilance in corporate governance. In audits
conducted according to generally accepted auditing standards (GAAS), or the
standards of the Public Company Accounting Oversight Board (PCAOB), audit t=
eams
are charged with the duty of giving reasonable assurance that their
client&#8217;s financial statements are free of material misstatement (whet=
her
caused by error or fraud). The forensic accountant, with the proper educati=
on,
training, and experience, can provide additional support to financial state=
ment
audit teams in this endeavor. </p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>In this program, Forensic
Accounting, we will focus on the basic elements of forensic accounting. The
program will define forensic accounting and how it differs from traditional
accounting. Through real cases, it will illustrate how fraud can occur
undetected for a period of time, as well as identify key elements in
prevention, detection and deterrence of fraud.</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>The course will <span
style=3D'mso-spacerun:yes'>&nbsp;</span>review the new institutional struct=
ures
that have been put in place recently by lawmakers and the accounting profes=
sion
to deal with fraud and its prevention, i.e., the Sarbanes-Oxley Act and
self-regulating measures adopted by the accounting profession.</p>

<p class=3DMsoBodyText style=3D'margin-left:0in'>Forensic Accounting encomp=
asses
the process of auditing to recognize and investigate financial fraud occurr=
ing
in an organization.&nbsp; There is a growing need among law enforcement
professionals, small business owners, and department managers to better
understand basic forensic accounting principles, how different types of fra=
ud
occur, and how to investigate&nbsp;a fraud that is detected in a way that
maximizes the chances of successful prosecution of the perpetrator.&nbsp; T=
his
book is broken down into 2 parts to provide a thorough grounding in all pha=
ses
of forensic accounting and fraud investigation: Part One: Fraud and Forensic
Accounting Overview Part Two: Financial Crime Investigation</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:35.0pt;margin-bottom:.0001pt;text-indent:-30.2pt;line-height:no=
rmal;
mso-list:l3 level1 lfo15;tab-stops:35.0pt list 40.0pt'><![if !supportLists]=
><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;
</span></span></span><![endif]>The roles, responsibilities, and requirement=
s of
a forensic accountant in both litigation and fraud engagements</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>Basic litigation and fraud examination theor=
y</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>Identification of financial fraud schemes</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>The legal framework for damages and fraud</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>Damage Assessments and Methodologies</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>Earnings Management and Financial Reporting
Fraud</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>Computer Forensics</p>

<p class=3DMsoBodyText style=3D'margin-top:0in;margin-right:0in;margin-bott=
om:0in;
margin-left:.5in;margin-bottom:.0001pt;text-indent:-.25in;line-height:norma=
l;
mso-list:l13 level1 lfo12;tab-stops:list .5in'><![if !supportLists]><span
style=3D'font-family:Symbol;mso-fareast-font-family:Symbol;mso-bidi-font-fa=
mily:
Symbol'><span style=3D'mso-list:Ignore'>&middot;<span style=3D'font:7.0pt "=
Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</span></span></span><![endif]>Corporate Governance &amp; Ethics</p>

<p class=3DMsoBodyText style=3D'margin-left:0in'>Actual litigation and frau=
d cases
will be discussed to highlight the evolving roles of forensic accountants.<=
/p>

<p class=3DMsoTitle><span style=3D'font-size:10.0pt;mso-bidi-font-size:12.0=
pt;
font-weight:normal'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Required Materials:<o:=
p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span class=3DSp=
ellE><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Cru=
mbley</span></span><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>, <=
span
class=3DSpellE>Heitger</span>, Smith, Forensic and Investigative Accounting=
, 2nd
Edition, CCH Incorporated, 2005.<o:p></o:p></span></p>

<p class=3DMsoBodyText style=3D'margin-left:0in'>Silverstone, &quot;Forensic
Accounting and Fraud Investigation for Non-Experts&quot;, 2 Ed, 294 Pages,
$49.95 Wiley, LC card number 2006015452, 11-Oct-06, ISBN10 <span
style=3D'mso-spacerun:yes'>&nbsp;</span>0471784877 <span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;</span>ISBN13<span
style=3D'mso-spacerun:yes'>&nbsp; </span>9780471784876</p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Optional Materials:<o:=
p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l10 level1 lfo17;tab-stops:list .5in'><![if !su=
pportLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><u><span style=3D'font-size:10.0pt;mso-bidi-=
font-size:
12.0pt;font-weight:normal'>Financial Investigation and Forensic Accounting<=
/span></u><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>, <a
href=3D"http://www.amazon.com/exec/obidos/search-handle-url/index=3Dbooks&a=
mp;field-author=3DGeorge%20A.%20Manning/102-4144592-1942561"><span
style=3D'color:windowtext;text-decoration:none;text-underline:none'>George =
A.
Manning</span></a>, CRC Press, Bacon Raton FL, 2000.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>ISBN: 0-8493-0435-0<o:p></o:=
p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l10 level1 lfo17;tab-stops:list .5in'><![if !su=
pportLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><u><span style=3D'font-size:10.0pt;mso-bidi-=
font-size:
12.0pt;font-weight:normal'>The New Forensics: Investigating Corporate Fraud=
 and
the Theft of Intellectual Property</span></u><span style=3D'font-size:10.0p=
t;
mso-bidi-font-size:12.0pt;font-weight:normal'>, Joe Anastasi, New York, John
Wiley, 2003.<span style=3D'mso-spacerun:yes'>&nbsp; </span>ISBN: 0-471-2699=
4-8<o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l10 level1 lfo17;tab-stops:list .5in'><![if !su=
pportLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><span style=3D'font-size:10.0pt;mso-bidi-fon=
t-size:
12.0pt;font-weight:normal'>Harvard Business School Case Numbers HBS-1, HBS-=
2,
HBS-3 available via the <span class=3DGramE>world wide web</span><o:p></o:p=
></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l10 level1 lfo17;tab-stops:list .5in'><![if !su=
pportLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><span style=3D'font-size:10.0pt;mso-bidi-fon=
t-size:
12.0pt;font-weight:normal'>Fraud Examination W. Steve Albrecht, <span
class=3DGramE>et</span>. <span class=3DGramE>al</span> Thomson South-Wester=
n, March
2008, ISBN-13: 9780324560848, Sales Rank: 133,185, 671pp, Edition Number: 3=
<o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l10 level1 lfo17;tab-stops:list .5in'><![if !su=
pportLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><span style=3D'font-size:8.0pt;font-family:"=
Verdana","sans-serif";
color:#333333'>Forensic Accounting, Jan Colbert, <span
style=3D'mso-spacerun:yes'>&nbsp;</span>Bisk Education, Inc 800-404-7438</u=
1:SPAN></u1:SPAN><u1:SPAN class=3D"skype_tb_imgR" id=3D"skype_tb_img_r2" st=
yle=3D"BACKGROUND-IMAGE: url(C:\DOCUME~1\B\LOCALS~1\Temp\__SkypeIEToolbar_C=
ache\e70d95847a8f5723cfca6b3fd9946506\static\inactive_r.compat.gif)"></u1:S=
PAN></u1:SPAN>
&copy;2008 Bisk Education, Inc. All Rights Reserved</span><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:=
p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l10 level1 lfo17;tab-stops:list .5in'><![if !su=
pportLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><span style=3D'font-size:10.0pt;mso-bidi-fon=
t-size:
12.0pt;font-weight:normal'>Access to items placed on reserve in the Library
drawn from the popular press<o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.25in;text-align:left=
'><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:=
p>&nbsp;</o:p></span></p>

<ul style=3D'margin-top:0in' type=3Dsquare>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><o:p>&nbsp;</o:p></li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><b style=3D'mso-bidi-font-weight:normal'>Method of
     Instruction:</b></li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><o:p>&nbsp;</o:p></li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'>This course will use a variety of teaching methods
     including lectures, readings, case assignments and discussion, and
     statement analysis.</li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><o:p>&nbsp;</o:p></li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><b style=3D'mso-bidi-font-weight:normal'>Grading =
Policy</b>:</li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><b style=3D'mso-bidi-font-weight:normal'><o:p>&nb=
sp;</o:p></b></li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'>Your course grade will reflect the following
     emphases:</li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><o:p>&nbsp;</o:p></li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Class
     assignments and participation<span style=3D'mso-tab-count:2'>&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>20%</li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mid-term
     examination<span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </=
span><span
     style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp; </span>40%</li>
 <li class=3DMsoNormal style=3D'margin-left:.5in;mso-list:l2 level1 lfo18;
     tab-stops:list .5in'><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Final
     examination<span style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>40%</li>
</ul>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:-.25in;mso-list:l2 level1 lfo18;tab-stops:list .5in'><![if !sup=
portLists]><span
style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Wingdings;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings;font-weigh=
t:
normal'><span style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Ti=
mes New Roman"'>&nbsp;
</span></span></span><![endif]><span style=3D'font-size:10.0pt;mso-bidi-fon=
t-size:
12.0pt;font-weight:normal'>There are no <span class=3DSpellE>make up</span>=
 exams
and all briefing papers are due within 5 minutes of the start of the class =
in
which they are to be collected.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Electronically transmitted papers are not accepted.<o:p></o:p></span=
></p>

<p class=3DMsoTitle align=3Dleft style=3D'margin-left:.5in;text-align:left;
text-indent:.5in'><span style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt=
'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Learning
Objectives <o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Ability to identify the role=
s and
responsibilities of a forensic accountant</p>

<p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;mso-list:=
l16 level1 lfo13;
tab-stops:list .5in'><![if !supportLists]><span style=3D'font-family:Wingdi=
ngs;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'><span
style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Times New Roman"=
'>&nbsp;
</span></span></span><![endif]>Understand the legal framework in which fore=
nsic
analysis takes place</p>

<p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;mso-list:=
l16 level1 lfo13;
tab-stops:list .5in'><![if !supportLists]><span style=3D'font-family:Wingdi=
ngs;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'><span
style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Times New Roman"=
'>&nbsp;
</span></span></span><![endif]>Describe sound investigative strategies</p>

<p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;mso-list:=
l16 level1 lfo13;
tab-stops:list .5in'><![if !supportLists]><span style=3D'font-family:Wingdi=
ngs;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'><span
style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Times New Roman"=
'>&nbsp;
</span></span></span><![endif]>Identify appropriate damage methodologies</p>

<p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;mso-list:=
l16 level1 lfo13;
tab-stops:list .5in'><![if !supportLists]><span style=3D'font-size:11.0pt;
mso-bidi-font-size:10.0pt;font-family:Wingdings;mso-fareast-font-family:Win=
gdings;
mso-bidi-font-family:Wingdings'><span style=3D'mso-list:Ignore'>&sect;<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp; </span></span></span><![endif=
]>Understand
issues of ethics as related to corporate governance<span style=3D'font-size=
:11.0pt;
mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></sp=
an></p>

<p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;mso-list:=
l16 level1 lfo13;
tab-stops:list .5in'><![if !supportLists]><span style=3D'font-family:Wingdi=
ngs;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'><span
style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Times New Roman"=
'>&nbsp;
</span></span></span><![endif]>In-depth understanding<span
style=3D'mso-spacerun:yes'>&nbsp; </span>of financial statements in search =
of
fraud and/or accounting abuse</p>

<p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;mso-list:=
l16 level1 lfo13;
tab-stops:list .5in'><![if !supportLists]><span style=3D'font-family:Wingdi=
ngs;
mso-fareast-font-family:Wingdings;mso-bidi-font-family:Wingdings'><span
style=3D'mso-list:Ignore'>&sect;<span style=3D'font:7.0pt "Times New Roman"=
'>&nbsp;
</span></span></span><![endif]>Additional objectives:</p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to define forensic accounting and comprehend t=
he
historical basis of forensic accounting. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to define fraud and understand the relevance of
fraud to the external auditor. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Know the three points of the fraud triangle. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to explain the two types of fraud relevant to =
the
external auditor. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Understand SAS No. 99 and its requirements for auditor=
s. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Have knowledge of the procedures to be performed in
searching for fraud and be able to identify fraud risk factors in financial
statements. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Know the typical characteristics of a fraudster&#8217;s
behavior. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to list various types of misappropriations. </=
p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to suggest ways for an entity to prevent fraud=
 for a
variety of situations. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Comprehend methods used to detect a number of different
types of fraud. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Understand ways to deter various fraud activities. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to explain why the forensic accountant might be
called upon to reconstruct income. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Understand the signs in a person&#8217;s lifestyle tha=
t may
indicate hidden income. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Comprehend the Cash-T Method, the Net <span class=3DGr=
amE>Worth</span>
Method and the Sources and Applications of Fund Method of reconstructing
income. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Understand the responsibilities of financial instituti=
ons
for money laundering. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Comprehend how software aids in uncovering money laund=
ering </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Understand how to assess the quality of evidence. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to discuss security and confidentiality issues
related to evidence. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Know the importance of retaining documentation. </p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal>Be able to explain where to begin a forensics search o=
n the
Internet.</p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week #: Chapter #<o:p>=
</o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 1<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>1
Fraud in Society.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>What =
Is
Fraud?<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Types of Fraud.<=
span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>What The Numbers Tell Us Abo=
ut
Fraud.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>The Social Conse=
quences
of Economic Crime.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Sugg=
ested
Readings. <o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 2<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>2
Understanding The Basics Of Financial&nbsp;Accounting.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Introduction.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>The Five Accounting Cycles.<=
span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Journals.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Tying the Thread.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Suggested Readings.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 3<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>3
the Entities.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Proprieto=
rships.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Partnerships.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Corporations.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Business Enterprises in the =
Global
Environment.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Suggested
Readings.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></=
span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 4<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>4
Fundamental Principles of Analysis.<span style=3D'mso-spacerun:yes'>&nbsp;&=
nbsp;
</span>Good Analysis =3D Due Diligence?<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Why Do It?<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Other Factors to Consider.<s=
pan
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Analysis for the Non-Expert.=
<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>To The Future.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Suggested Readings.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 5<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>5
the Role of the Accounting&nbsp;Professional.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>The Importance of Accounting
Professionals in the Investigation.<span style=3D'mso-spacerun:yes'>&nbsp;&=
nbsp;
</span>The Audit Process.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Internal Controls.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Part Ii Financial Crime Investigation.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 6<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>6
Business as A Victim.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Introduction.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Em=
ployee
Thefts.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Payroll Fraud.<=
span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Fraudulent Billing Schemes.<=
span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Fraud Committed By Outsiders=
.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Management Thefts.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Corporate Thefts.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Identity Theft.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Suggested Readings.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><span
style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 7<span
style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Midterm
Review &amp; Exam<o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 8<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>7
Business Villains.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Introduction.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Organized Crime and Business.<span style=3D'mso-spacerun:yes'>&nbsp;=
&nbsp;
</span>Money Laundering.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Conclusion.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Sugg=
ested
Readings.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></=
span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 9<span
style=3D'mso-tab-count:1'>&nbsp; </span>Chapter<span style=3D'mso-tab-count=
:1'>&nbsp; </span>8
the Investigative Process.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Introduction.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Ca=
se
Initiation.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Case Evalua=
tion.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Goal Setting and Planning.<s=
pan
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Investigation.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Conclusion.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Suggested Readings.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 10<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp; </span>Chapter<span
style=3D'mso-tab-count:1'>&nbsp; </span>9 Interviewing Financially Sophisti=
cated
Witnesses.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Introduction=
.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>The Interview.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Interviewing Financially
Sophisticated Witnesses.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Conclusion. <span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;</span><o:p=
></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 12<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp; </span>
Chapter<span style=3D'mso-tab-count:1'> </span>11 Analysis Tools for
Investigators.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Introduction.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Wh=
y Use
Analysis Tools At All?<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Associational Analysis.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Temporal Analysis.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Conclusion.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Sugg=
ested
Readings.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></=
span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 13<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp; </span>
Chapter<span style=3D'mso-tab-count:1'> </span>12 Inferential Analysis.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Introduction.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>How Inferential Analysis
Helps.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>What Is An Infer=
ence
Network?<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Investigative
Inference Analysis.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>The=
 Key
List.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Constructing an
Investigative Inference Chart.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Plotting the Chart.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Some Tips for Charting Success.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Applying the Chart to the
Investigative Process.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>Conclusion.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Sugg=
ested
Readings.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span><o:p></o:p></=
span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 14<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp; </span>
Chapter<span style=3D'mso-tab-count:1'> </span>13 Documenting And Presentin=
g the
Case.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Introduction.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Creating a System.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>The Casebook System.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Report Writing.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Testifying As a Financial Ex=
pert.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Conclusion.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Suggested Readings. <o:p></o=
:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'>Week 15<span
style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp; </span>Final
Review &amp; Exam<o:p></o:p></span></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt;font-weight:normal'><o:p>&nbsp;</o:p></spa=
n></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><span style=3D'f=
ont-size:
10.0pt;mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>This course can start as of =
a single
course in the undergraduate and graduate accounting program.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>It can further develop into a comp=
lete
major in an undergraduate program, as well as a concentration in a Master of
Accountancy program and a certificate program at the graduate level.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>It can also be a CPE workshop.<span
style=3D'mso-spacerun:yes'>&nbsp; </span><span
style=3D'mso-spacerun:yes'>&nbsp;</span>Attendees will have the opportunity=
 to
discuss the advantages and disadvantages of each approach with educators and
practitioners who have been involved in the implementation of such programs=
 and
practices.</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Notes:</p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'>Forensic Account=
ing Expert
Witness Testimony &amp; Computer Litigation Support</p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'><o:p>&nbsp;</o:p=
></p>

<p class=3DMsoTitle align=3Dleft style=3D'text-align:left'>Level:<span
style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp; </span>Undergraduate
and/or Graduate</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Course
Name</span></b><span style=3D'font-size:11.0pt;mso-bidi-font-size:10.0pt;
font-family:"Arial","sans-serif";mso-bidi-font-family:"Times New Roman";
letter-spacing:-.5pt;mso-font-kerning:14.0pt;mso-bidi-font-weight:bold'>:<s=
pan
style=3D'mso-spacerun:yes'>&nbsp; </span><span style=3D'mso-tab-count:1'>&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span></span>Forensic
Accounting Expert Witness Testimony &amp; Computer Litigation Support<b><o:=
p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Credit
Hours:<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></b>3<b><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Reason
for Offering This Course:</span> <o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>The increased complexity of<=
span
style=3D'mso-spacerun:yes'>&nbsp; </span>business coupled with advent of new
technologies have created an environment where professionals need some
background in forensic accounting to better understand their organizations =
and
themselves.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Recent inte=
rest
has been fueled by well publicized scandals major corporations in the U.S. =
and
abroad.<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>This course may=
 be
included in a proposed credential in this important and growing area of
interest to professionals.<span style=3D'mso-spacerun:yes'>&nbsp; </span></=
p>

<p class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Assessment
Procedure (how will the success of the learning objectives be assessed):</s=
pan><o:p></o:p></b></p>

<p class=3DMsoHeader style=3D'margin-left:0in;tab-stops:-.75in right 474.0p=
t'><span
style=3D'font-style:normal;mso-bidi-font-style:italic'>Class assignments, c=
ase
analysis, inclusion of examples from the students&#8217; workplace, and exa=
ms.<o:p></o:p></span></p>

<p class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Frequency
of offering the course:</span><span style=3D'mso-spacerun:yes'>&nbsp; </spa=
n><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Course will be offered once =
every year.<b><o:p></o:p></b></p>

<p class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Suggested
maximum class size:<span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:=
p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Consistent with other course=
s in the
School of Business, an expected minimum enrollment of 15 will be required to
justify offering the course; enrollment will be capped at 20 students per
section.<b><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Staff
qualified to teach the course:<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Full-time:</span><span
style=3D'mso-spacerun:yes'>&nbsp; </span></b>Members of the accounting facu=
lty
have developed various sections of this proposed course based on their own
experience, training, and interest levels.<span style=3D'mso-spacerun:yes'>=
&nbsp;
</span>While we don&#8217;t anticipate full-time faculty assigned this cour=
se
to teach, several have backgrounds adequate in this specialized area.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>A more likely outcome would =
be to
team teach the course pairing in some way a full-time faculty member with a
member of the local professional community.<b><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Part-time:</span>
</b>Members of the accounting faculty have developed various sections of th=
is
proposed course based on their own experience, training, and interest
levels.<span style=3D'mso-spacerun:yes'>&nbsp; </span>While we don&#8217;t
anticipate full-time faculty assigned this course to teach, several have
backgrounds adequate in this specialized area.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>A more likely outcome would =
be to
team teach the course pairing in some way a full-time faculty member with a
member of the local professional community.<b><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Prerequisites:<o:p></o:p></span></b></p>

<p class=3DMsoBodyText2><span style=3D'font-size:10.0pt'>Introduction to ac=
counting
and computing or course equivalent, or permission of Chair, Dept. of Accoun=
ting
and Management Information Systems<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Is
course required?</span><span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p>=
</o:p></b></p>

<p class=3DMsoBodyText2><span style=3D'font-size:10.0pt'>Course will exist =
as an
elective in the M.B.A. program open to all interested students meeting
prerequisites<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Lab
Fees (if any, give amount):<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>None<b><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Grading
Options:</span><span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></=
b></p>

<p class=3DMsoBodyText2><span style=3D'font-size:10.0pt'>Students permitted=
 to
elect grading options open to all University students.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Can
the student repeat for credit?<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>No<b><o:p></o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Concurrent
Enrollment</span><span style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p>=
</b></p>

<p class=3DMsoBodyText2><span style=3D'font-size:10.0pt'>Students permitted=
 to
enroll in other courses, prior fulfillment of prerequisite requirement
necessary.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Materials
required for student purchase:<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Equivalent to other courses =
in
M.B.A. program normally including textbooks, notebooks, cases.<span
style=3D'mso-spacerun:yes'>&nbsp; </span></p>

<p class=3DMsoNormal><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Relationship
of course to other courses or departments, if applicable:<o:p></o:p></span>=
</b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Conceptually, forensic accou=
nting
tools are applicable to other disciplines including management, finance, law
and legal studies, and human resources.<span style=3D'mso-spacerun:yes'>&nb=
sp;
</span>Enrollment in these courses is open to any graduate or law student w=
ho
meets the prerequisites above. </p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>The topics in Forensic Accou=
nting
are related to all graduate business courses with the exception of technica=
lly
oriented courses in finance and management information systems.<span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>While related, faculty in the
other disciplines, via their approval of this course proposal, have been ma=
de
aware of this new course and relied on existing coverage of related topics =
in
their own courses in this subject area. Forensic Accounting may be taken as=
 a
graduate level accounting elective by some students in the M.S. in Accounti=
ng and
by some students in the M.S. in Business/Finance program at the discretion =
of
their program advisors. </p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Relationship
to career of professional aspirations of the student:<o:p></o:p></span></b>=
</p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Forensic Accounting, in conj=
unction
with other related courses, will provide for career advancement by encourag=
ing
the student to focus on a specialized niche.<span
style=3D'mso-spacerun:yes'>&nbsp; </span>Additionally, Forensic Accounting =
will
fulfill continuing professional education requirements for practicing
CPA&#8217;s who wish to maintain currency in their credential. </p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><span style=3D'font-size:=
12.0pt'>Library
consulted for adequacy of resources:<o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Faculty conducted searches o=
f the
library&#8217;s holdings and current subscriptions and determined that the
resources currently available are adequate when supplemented with materials
available online, provided by textbook publishers, available from professio=
nal
organizations, or created by faculty for instructional purposes. </p>

<p class=3DMsoNormal style=3D'margin-left:0in'><b><o:p>&nbsp;</o:p></b></p>

<p class=3DMsoNormal style=3D'margin-left:0in'>Additional topics to be cove=
red
include:</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><a
href=3D"http://aaahq.org/AM2008/cpe/cpe02.htm">http://aaahq.org/AM2008/cpe/=
cpe02.htm</a>
<span style=3D'mso-spacerun:yes'>&nbsp;</span></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<div align=3Dcenter>

<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 wi=
dth=3D590
 style=3D'width:590.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-paddi=
ng-alt:
 0in 0in 0in 0in'>
 <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes;
  height:400.0pt'>
  <td width=3D185 valign=3Dtop style=3D'width:184.85pt;padding:0in 0in 0in =
0in;
  height:400.0pt'>
  <div align=3Dcenter>
  <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D110
   style=3D'width:110.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-pad=
ding-alt:
   0in 0in 0in 0in'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'>
    <td style=3D'padding:0in 0in 0in 0in'>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
     align=3Dleft width=3D0 style=3D'width:0in;mso-cellspacing:0in;mso-yfti=
-tbllook:
     1184;mso-table-lspace:3.0pt;mso-table-rspace:3.0pt;mso-table-anchor-ve=
rtical:
     paragraph;mso-table-anchor-horizontal:column;mso-table-left:left;
     mso-padding-alt:0in 0in 0in 0in'>
     <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:ye=
s'>
      <td style=3D'padding:0in 0in 0in 0in'>
      <table class=3DMsoNormalTable border=3D0 cellspacing=3D1 cellpadding=
=3D0
       align=3Dleft width=3D0 style=3D'width:0in;mso-cellspacing:1.0pt;mso-=
yfti-tbllook:
       1184;mso-table-lspace:3.0pt;mso-table-rspace:3.0pt;mso-table-anchor-=
vertical:
       paragraph;mso-table-anchor-horizontal:column;mso-table-left:left;
       mso-padding-alt:0in 0in 0in 0in'>
       <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
        <td style=3D'padding:0in 0in 0in 0in'></td>
       </tr>
       <tr style=3D'mso-yfti-irow:1'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i1im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i1
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[1]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[1]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[1]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Registration<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i1ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shapetype
           id=3D"_x0000_t75" coordsize=3D"21600,21600" o:spt=3D"75" o:prefe=
rrelative=3D"t"
           path=3D"m@4@5l@4@11@9@11@9@5xe" filled=3D"f" stroked=3D"f">
           <v:stroke joinstyle=3D"miter"/>
           <v:formulas>
            <v:f eqn=3D"if lineDrawn pixelLineWidth 0"/>
            <v:f eqn=3D"sum @0 1 0"/>
            <v:f eqn=3D"sum 0 0 @1"/>
            <v:f eqn=3D"prod @2 1 2"/>
            <v:f eqn=3D"prod @3 21600 pixelWidth"/>
            <v:f eqn=3D"prod @3 21600 pixelHeight"/>
            <v:f eqn=3D"sum @0 0 1"/>
            <v:f eqn=3D"prod @6 1 2"/>
            <v:f eqn=3D"prod @7 21600 pixelWidth"/>
            <v:f eqn=3D"sum @8 21600 0"/>
            <v:f eqn=3D"prod @7 21600 pixelHeight"/>
            <v:f eqn=3D"sum @10 21600 0"/>
           </v:formulas>
           <v:path o:extrusionok=3D"f" gradientshapeok=3D"t" o:connecttype=
=3D"rect"/>
           <o:lock v:ext=3D"edit" aspectratio=3D"t"/>
          </v:shapetype><v:shape id=3D"menu602d0p0i1arr" o:spid=3D"_x0000_i=
1058"
           type=3D"#_x0000_t75" alt=3D"" style=3D'width:5pt;height:5pt'/><!=
[endif]--><![if !vml]><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i1arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:2'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i2im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i2
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[2]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[2]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[2]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Hotel&nbsp;Info<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i2ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
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t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i2arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:3'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i3im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
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         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[3]')"
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         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Advertising<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i3ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i3arr" o:spid=3D"_x0000_i1060" type=3D"#_x0000_=
t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i3arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:4'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i4im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
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w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Exhibitors<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
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          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
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gte vml 1]><v:shape
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t75"
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><img
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          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i4arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:5'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i5im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i5
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[5]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[5]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[5]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Sponsors<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i5ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i5arr" o:spid=3D"_x0000_i1062" type=3D"#_x0000_=
t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i5arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:6'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i6im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i6
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[6]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[6]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[6]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Highlights<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i6ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i6arr" o:spid=3D"_x0000_i1063" type=3D"#_x0000_=
t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i6arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:7'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i7im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i7
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[7]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[7]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[7]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Program<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i7ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i7arr" o:spid=3D"_x0000_i1064" type=3D"#_x0000_=
t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i7arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:8'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i8im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i8
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[8]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[8]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[8]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>CPE&nbsp;Info<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i8ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i8arr" o:spid=3D"_x0000_i1065" type=3D"#_x0000_=
t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i8arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:9'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i9im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i9
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[9]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[9]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[9]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Placements<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i9ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i9arr" o:spid=3D"_x0000_i1066" type=3D"#_x0000_=
t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i9arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:10'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i10im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i10
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[10]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[10]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[10]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Career&nbsp;Fair<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i10ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i10arr" o:spid=3D"_x0000_i1067" type=3D"#_x0000=
_t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i10arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:11'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i11im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i11
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[11]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[11]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[11]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Functions<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i11ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i11arr" o:spid=3D"_x0000_i1068" type=3D"#_x0000=
_t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i11arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:12'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i12im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:default' id=3Dmenu602d0p0i12
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[12]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[12]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[12]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>Submissions<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i12ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i12arr" o:spid=3D"_x0000_i1069" type=3D"#_x0000=
_t75"
           alt=3D"" style=3D'width:5pt;height:5pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D7
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image001.gif"
          v:shapes=3D"menu602d0p0i12arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
       <tr style=3D'mso-yfti-irow:13;mso-yfti-lastrow:yes'>
        <td style=3D'padding:0in 0in 0in 0in' id=3Dmenu602d0p0i13im>
        <div align=3Dcenter>
        <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpaddin=
g=3D0
         width=3D"100%" style=3D'width:100.0%;mso-cellspacing:0in;backgroun=
d:#5C70B5;
         mso-yfti-tbllook:1184;mso-padding-alt:4.0pt 4.0pt 4.0pt 4.0pt;
         font-sytle: normal;cursor:hand' id=3Dmenu602d0p0i13
         onmouseover=3D"stsEnt(event,this,0,'st_ms[0].ps[0].is[13]')"
         onclick=3D"stsEnt(event,this,2,'st_ms[0].ps[0].is[13]')"
         onmouseout=3D"stsEnt(event,this,1,'st_ms[0].ps[0].is[13]')">
         <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastro=
w:
          yes'>
          <td nowrap style=3D'background:transparent;padding:4.0pt 4.0pt 4.=
0pt 4.0pt'>
          <p class=3DMsoNormal><span style=3D'font-size:8.0pt;font-family:"=
Arial","sans-serif";
          color:white'>AAA&nbsp;Homepage<o:p></o:p></span></p>
          </td>
          <td width=3D6 style=3D'width:6.05pt;background:transparent;paddin=
g:4.0pt 4.0pt 4.0pt 4.0pt'
          id=3Dmenu602d0p0i13ir>
          <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><sp=
an
          style=3D'font-family:"Arial","sans-serif";color:#2F358F'><!--[if =
gte vml 1]><v:shape
           id=3D"menu602d0p0i13arr" o:spid=3D"_x0000_i1070" type=3D"#_x0000=
_t75"
           alt=3D"" style=3D'width:5pt;height:1pt'/><![endif]--><![if !vml]=
><img
          border=3D0 width=3D7 height=3D1
          src=3D"1mht_ForensicAccountingExpertWitnessTestimonyComputerLitig=
ationSupport(FAEWTCLS)CourseSyllabus_files/image002.gif"
          v:shapes=3D"menu602d0p0i13arr"><![endif]><o:p></o:p></span></p>
          </td>
         </tr>
        </table>
        </div>
        </td>
       </tr>
      </table>
      </td>
     </tr>
    </table>
    <p class=3DMsoNormal><span style=3D'font-family:"Arial","sans-serif";
    color:#2F358F'><script language=3D"javascript1.2"  type=3D"text/javascr=
ipt">
stsPop(st_ms[0].ps[0]);stshP(st_ms[0].ps[0]);st_ms[0].ps[0].lock=3D1
    </script><script language=3D"javascript1.2"  src=3D"/Sothink/stwinels.j=
s" defer type=3D"text/javascript">
    </script><o:p></o:p></span></p>
    </td>
   </tr>
  </table>
  </div>
  </td>
  <td width=3D405 valign=3Dtop style=3D'width:405.15pt;padding:0in 0in 0in =
0in;
  height:400.0pt'>
  <h3>CPE Session 2: Saturday, August 2, 8:00 AM &#8211; 11:00 AM<span
  style=3D'font-size:12.0pt;color:#2F358F'><o:p></o:p></span></h3>
  <h3>Mock Trial &amp; Forensic Faculty<br>
  WWW Marketplace, Jury, <span class=3DGramE>Judge &amp;</span> Attorneys &=
#8212;
  Courtroom &amp; Classroom Instructional Technology Research &amp; Service=
</h3>
  <h4>(Accounting - Basic)</h4>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Description/O=
bjectives:</span></strong><br>
  The workshop deals with: E-Discovery Testimony, Accounting Corporate
  Information Unauthorized Disclosure, Identity Theft, Money Laundering, Fr=
aud
  investigations, Office Accounting Cops &amp; Robber Simulations, Phony Sa=
les
  &amp; Fraud detections, Spreadsheet Database Research Tracking, Digital M=
edia
  Evidence CDs &amp; DVDs, CYBER CRIME, Security ethical hacking anti-Virus
  controls, Cell Phones &amp; PDAs Evidence, Trade Secrets Alleged Theft,
  Electronic Evidence Management. Threats Software &amp; Hardware tool
  Integration Scenarios Deposition Preps, Jury Deliberation Litigation
  Arbitration &amp; Mediation Industry Specific Academia, Hedge Fund,
  Government &amp; Medical Shenanigans, Plagiarism, Theft &amp; Misrepresen=
tation
  Controls Red-flags White-color Schemes, Scams Cons Crooks Drug &amp; Human
  Trafficking Certification Qualification Monitor Confessions Boiler-Plate
  Rooms, Schemes, Counsels, Judges, &amp; Lawyers Gone Wild (900)Sue-U2.com
  Foreign Offshore Banking, Tax Avoidance Evasion, &amp; Wealth Management =
PI
  Family Divorce Real-estate Stock-Market Litigations Hired Guns Cross
  Examination Structured Settlements.</p>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Advance
  Preparation:</span></strong><br>
  Email and or call presenters (<a href=3D"mailto:arush@miami.edu">arush@mi=
ami.edu</a>,
  <a href=3D"mailto:arushine@aol.com">arushine@aol.com</a>,&nbsp;<u1:SPAN o=
nmouseup=3D"javascript:skype_tb_imgOnOff(this,1,'0',true,'');return skype_t=
b_stopEvents();" class=3D"skype_tb_injection" oncontextmenu=3D"javascript:s=
kype_tb_SwitchDrop(this,'0','sms=3D0',true);return skype_tb_stopEvents();" =
onmousedown=3D"javascript:skype_tb_imgOnOff(this,2,'0',true,'');return skyp=
e_tb_stopEvents();" id=3D"softomate_highlight_0" onmouseover=3D"javascript:=
skype_tb_imgOnOff(this,1,'0',true,'');" title=3D"Call this phone number in =
United States of America with Skype: +13056667890" onclick=3D"javascript:do=
RunCMD('call','0',null,0);return skype_tb_stopEvents();" onmouseout=3D"java=
script:skype_tb_imgOnOff(this,0,'0',true,'');" durex=3D"590" context=3D"(30=
5) 666-7890"><u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN><u1:SPAN onmou=
seup=3D"javascript:doSkypeFlag(this,'0',1,1);return skype_tb_stopEvents();"=
 class=3D"skype_tb_imgA_flex" onmousedown=3D"javascript:doSkypeFlag(this,'0=
',2,1);return skype_tb_stopEvents();" id=3D"skype_tb_droppart_0" onmouseove=
r=3D"javascript:doSkypeFlag(this,'0',1,1);" title=3D"Change country code ..=
." onclick=3D"javascript:doHandleChdial(this,1,'0',1);return skype_tb_stopE=
vents();" onmouseout=3D"javascript:doSkypeFlag(this,'0',0,1);">&nbsp;&nbsp;=
<u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN><u1:SPAN class=3D"skype_tb_=
imgFlag" id=3D"skype_tb_img_f0" style=3D"BACKGROUND-IMAGE: url(C:\DOCUME~1\=
B\LOCALS~1\Temp\__SkypeIEToolbar_Cache\e70d95847a8f5723cfca6b3fd9946506\sta=
tic\famfamfam/US.gif)">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u1:SPAN>=
&nbsp;<u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN></u1:SPAN><u1:SPAN cl=
ass=3D"skype_tb_imgS" id=3D"skype_tb_img_s0">&nbsp;</u1:SPAN><u1:SPAN class=
=3D"skype_tb_injectionIn" id=3D"skype_tb_text0"><u1:SPAN class=3D"skype_tb_=
innerText" id=3D"skype_tb_innerText0">(305)&nbsp;666-7890</u1:SPAN></u1:SPA=
N><u1:SPAN class=3D"skype_tb_imgR" id=3D"skype_tb_img_r0">&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;<u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN></u1:SPA=
N></u1:SPAN>)
  about cases, articles, issues, or any relevant suggestions and/or materia=
ls,
  and/or ideas for discussion and analysis during the workshop to presenter=
s.
  Dr. Avi Rushinek, University of Miami, Accounting Department, Jenkins 421=
, C.
  Gables, Fl, 33124 USA (Run)Air-Webs/Phone (Cell) U. Miami, 5250 University
  Drive, C.I.S. Dept. Jenkins 421, C. Gables, Fl, 33124 (786)247-9327/7466
  (Cell) Acc. Dept. 314 Jenkins, UM, Coral Gables, Fl, 33124, USA or 1205
  Mariposa Ave. #208, Coral Gables, Fl, 33146.<br>
  <br>
  <a href=3D"http://www.onafree.com/default.aspx">http://www.onafree.com/de=
fault.aspx</a><br>
  <a href=3D"http://drjd.net/default.aspx">http://drjd.net/default.aspx</a>=
<br>
  <a href=3D"http://dvdu.org/default.aspx">http://dvdu.org/default.aspx</a>=
<br>
  <a href=3D"http://moax.org/default.aspx">http://moax.org/default.aspx</a>=
<br>
  <a href=3D"http://www.webjobnet.com">http://www.webjobnet.com</a></p>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Presenters:</=
span></strong><br>
  Avi Rushinek, University of Miami<br>
  Sara Rushinek, University of Miami</p>
  <div class=3DMsoNormal><span style=3D'font-family:"Arial","sans-serif";
  color:#2F358F'>
  <hr size=3D2 width=3D"33%" align=3Dleft>
  </span></div>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Note:</span><=
/strong>
  CPE fields of study are in parentheses</p>
  </td>
 </tr>
</table>

</div>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<p class=3DMsoNormal style=3D'margin-left:0in'><a
href=3D"http://aaahq.org/AM2008/cpe/cpe11.htm">http://aaahq.org/AM2008/cpe/=
cpe11.htm</a>
</p>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

<div align=3Dcenter>

<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 wi=
dth=3D590
 style=3D'width:590.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-paddi=
ng-alt:
 0in 0in 0in 0in'>
 <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes;
  height:400.0pt'>
  <td width=3D185 valign=3Dtop style=3D'width:184.85pt;padding:0in 0in 0in =
0in;
  height:400.0pt'>
  <div align=3Dcenter>
  <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0 =
width=3D110
   style=3D'width:110.0pt;mso-cellspacing:0in;mso-yfti-tbllook:1184;mso-pad=
ding-alt:
   0in 0in 0in 0in'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'>
    <td style=3D'padding:0in 0in 0in 0in'>
    <table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
     align=3Dleft width=3D0 style=3D'width:0in;mso-cellspacing:0in;mso-yfti=
-tbllook:
     1184;mso-table-lspace:3.0pt;mso-table-rspace:3.0pt;mso-table-anchor-ve=
rtical:
     paragraph;mso-table-anchor-horizontal:column;mso-table-left:left;
     mso-padding-alt:0in 0in 0in 0in'>
     <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:ye=
s'>
      <td style=3D'padding:0in 0in 0in 0in'></td>
     </tr>
    </table>
    <p class=3DMsoNormal><span style=3D'font-family:"Arial","sans-serif";
    color:#2F358F'><script language=3D"javascript1.2"  type=3D"text/javascr=
ipt">
stsPop(st_ms[0].ps[0]);stshP(st_ms[0].ps[0]);st_ms[0].ps[0].lock=3D1
    </script><o:p></o:p></span></p>
    </td>
   </tr>
  </table>
  </div>
  </td>
  <td width=3D405 valign=3Dtop style=3D'width:405.15pt;padding:0in 0in 0in =
0in;
  height:400.0pt'>
  <h3>CPE Session 11: Saturday, August 2, 1:00 PM &#8211; 4:00 PM<span
  style=3D'font-size:12.0pt;color:#2F358F'><o:p></o:p></span></h3>
  <h3>Role Play Forensic Accounting, Auditing &amp; Tax Expert Witness:<br>
  Providing Testimony and Computer Litigation Support<br>
  Teaching, Services, Research and Development</h3>
  <h4>(Accounting - Basic)</h4>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Description/O=
bjectives:</span></strong><br>
  The workshop deals with: Rogue Wireless Access Points, Internal Threat
  Management, Vulnerability Exploits Web, Intrusion Detection, Eaves Droppi=
ng
  AV, Surveillance Recording Audit, On Demand Live Consulting, Internet Acc=
ess
  Data points, Consumer Electronics Gone Wild, IT (Information Technology)
  Governance, Log Forensics Stealth Regulatory Compliance Audit Trails, Mob=
ile
  Device Digital Consumer Electronics Transcription Stenography, voice to t=
ext
  automation, Cell Phone Video Cam Justice &amp; Court TV Shows Camera Imag=
ing
  Distribution, Lawsuit Incident Response, WWW Network URL TCP/IP HTTP, Ste=
alth
  Data Intelligence Office Accounting Information Systems Demos
  &quot;But-for/If&quot; Analytics Metrics Trap Door Trojan Horses, Spying
  &amp; Due Diligence Enterprise Risk &amp; Damage Assessment Market Rates
  &amp; Charges Malpractice &amp; Business Valuation &quot;Lost Profits&quo=
t;
  Board of Directors Litigation Service Confessions Acting Telling a Story
  Sound-<span class=3DSpellE>byte</span> Tips &amp; Tricks Interrogate Terr=
or
  Home-land Security Bribery Black-mail Corruption &amp; Where is the Money
  Laundering. </p>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Advance
  Preparation:</span></strong><br>
  Email and or call presenters (<a href=3D"mailto:arush@miami.edu">arush@mi=
ami.edu</a>,
  <a href=3D"mailto:arushine@aol.com">arushine@aol.com</a>,&nbsp;<u1:SPAN o=
nmouseup=3D"javascript:skype_tb_imgOnOff(this,1,'0',true,'');return skype_t=
b_stopEvents();" class=3D"skype_tb_injection" oncontextmenu=3D"javascript:s=
kype_tb_SwitchDrop(this,'0','sms=3D0',true);return skype_tb_stopEvents();" =
onmousedown=3D"javascript:skype_tb_imgOnOff(this,2,'0',true,'');return skyp=
e_tb_stopEvents();" id=3D"softomate_highlight_0" onmouseover=3D"javascript:=
skype_tb_imgOnOff(this,1,'0',true,'');" title=3D"Call this phone number in =
United States of America with Skype: +13056667890" onclick=3D"javascript:do=
RunCMD('call','0',null,0);return skype_tb_stopEvents();" onmouseout=3D"java=
script:skype_tb_imgOnOff(this,0,'0',true,'');" durex=3D"721" context=3D"(30=
5) 666-7890"><u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN><u1:SPAN onmou=
seup=3D"javascript:doSkypeFlag(this,'0',1,1);return skype_tb_stopEvents();"=
 class=3D"skype_tb_imgA_flex" onmousedown=3D"javascript:doSkypeFlag(this,'0=
',2,1);return skype_tb_stopEvents();" id=3D"skype_tb_droppart_0" onmouseove=
r=3D"javascript:doSkypeFlag(this,'0',1,1);" title=3D"Change country code ..=
." onclick=3D"javascript:doHandleChdial(this,1,'0',1);return skype_tb_stopE=
vents();" onmouseout=3D"javascript:doSkypeFlag(this,'0',0,1);">&nbsp;&nbsp;=
<u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN><u1:SPAN class=3D"skype_tb_=
imgFlag" id=3D"skype_tb_img_f0" style=3D"BACKGROUND-IMAGE: url(C:\DOCUME~1\=
B\LOCALS~1\Temp\__SkypeIEToolbar_Cache\e70d95847a8f5723cfca6b3fd9946506\sta=
tic\famfamfam/US.gif)">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u1:SPAN>=
&nbsp;<u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN></u1:SPAN><u1:SPAN cl=
ass=3D"skype_tb_imgS" id=3D"skype_tb_img_s0">&nbsp;</u1:SPAN><u1:SPAN class=
=3D"skype_tb_injectionIn" id=3D"skype_tb_text0"><u1:SPAN class=3D"skype_tb_=
innerText" id=3D"skype_tb_innerText0">(305)&nbsp;666-7890</u1:SPAN></u1:SPA=
N><u1:SPAN class=3D"skype_tb_imgR" id=3D"skype_tb_img_r0">&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;<u1:SPAN class=3D"skype_tb_nop">&nbsp;</u1:SPAN></u1:SPA=
N></u1:SPAN>)
  about cases, articles, issues, or any relevant suggestions and/or materia=
ls,
  and/or ideas for discussion and analysis during the workshop to presenter=
s.
  Dr. Avi Rushinek, University of Miami, Accounting Department, Jenkins 421=
, C.
  Gables, Fl, 33124 USA (Run)Air-Webs/Phone (Cell) U. Miami, 5250 University
  Drive, C.I.S. Dept. Jenkins 421, C. Gables, Fl, 33124 (786)247-9327/7466
  (Cell) Acc. Dept. 314 Jenkins, UM, C. Gables, Fl, 33124, USA.<br>
  <br>
  <a href=3D"http://www.onafree.com/default.aspx">http://www.onafree.com/de=
fault.aspx</a><br>
  <a href=3D"http://drjd.net/default.aspx">http://drjd.net/default.aspx</a>=
<br>
  <a href=3D"http://dvdu.org/default.aspx">http://dvdu.org/default.aspx</a>=
<br>
  <a href=3D"http://moax.org/default.aspx">http://moax.org/default.aspx</a>=
<br>
  <a href=3D"http://www.webjobnet.com">http://www.webjobnet.com</a></p>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Presenters:</=
span></strong><br>
  Avi Rushinek, University of Miami<br>
  Sara Rushinek, University of Miami</p>
  <div class=3DMsoNormal><span style=3D'font-family:"Arial","sans-serif";
  color:#2F358F'>
  <hr size=3D2 width=3D"33%" align=3Dleft>
  </span></div>
  <p><strong><span style=3D'font-family:"Arial","sans-serif"'>Note:</span><=
/strong>
  CPE fields of study are in parentheses</p>
  </td>
 </tr>
</table>

</div>

<p class=3DMsoNormal style=3D'margin-left:0in'><o:p>&nbsp;</o:p></p>

</div>

</body>

</html>

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