Forensic Accounting: Financial Statement Fraud, Off-shore Financing, and Money Laundering. The Cayman Islands have a long history of harboring off-shore financing and money laundering, all of which result in fraudulent financial reporting. This course will explore the burgeoning profession of Forensic Accounting and its place in the current world-wide economic environment, wrought with financial fraud. Students will also be emerged in the culture and economic environment of the Cayman Islands and will explore the stoic history of the Cayman government and its role in the global financial economy.
Guest speakers during the first two weeks of the course on campus will include representatives from the Internal Revenue Service, the FBI, Ernst & Young, and the federal justice system. While in Grand Cayman, students will be hosted by the Cayman Chamber of Commerce, the Natural Trust, Ernst & Young, the Cayman Island Monetary Authority, Barclays Bank, and the International College of the Cayman Islands.