Certain high-profile fraudulent cases have heightened the public's awareness of fraud. Everyone involved in a company from top management, to audit committees and the board of directors, to the internal and external audit teams has been put on notice that the public demands 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 teams are charged with the duty of giving reasonable assurance that their client's financial statements are free of material misstatement (whether caused by error or fraud). The forensic accountant, with the proper education, training, and experience, can provide additional support to financial statement audit teams in this endeavor. This basic level course is most beneficial to professionals new to forensic accounting who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.