B7261 - FORENSIC ACCOUNTING (LABORATORIO)

Learning outcomes

Al termine del corso, lo studente acquisirà le competenze necessarie in contabilità forense per condurre indagini e fornire supporto legale in ambito civile e penale, affrontando violazioni contrattuali e reati connessi alla contabilità e al bilancio.

Course contents

The workshop aims to provide students with an understanding of the fundamental principles of criminal procedure related to the investigation of financial statement fraud. Furthermore, through the analysis and methodological study of fraud typologies and the identification of red flags, the techniques that can be used for fraud detection are explored in depth. Through a theoretical and practical approach, the course explores the role and functions of the forensic accountant, including through case studies, laboratory activities, and simulations, with the aim of developing practical skills useful in judicial contexts.

Readings/Bibliography

S. d’Orsi, Financial Statement Fraud: Business Scenarios, Legal Evidence, Case Studies, and AI Applications in Forensic Accounting, 2025, Ipsoa Wolters Kluver, and in particular: Chapters 4, 5, 6, 7, 9, 10, and 11. Additional materials will be provided by the instructor and used for exercises and laboratory activities.

Teaching methods

Lectures with a theoretical and applied focus

Analysis of practical cases

Interactive laboratory activities

Testimonials

Assessment methods

Through group work. Attendance at least 80% of classes is required. A grade is not awarded, but simply a passing grade. Only students who achieve a passing grade will earn the two credits.

Office hours

See the website of Stefano d'Orsi