ACC-693 is the fourth course in Southern New Hampshire University's graduate certificate in forensic accounting and fraud examination.
SNHU describes it as providing guidance and knowledge for conducting investigations using computers. It strengthens skills in identifying the types of public records available to investigate, accessing public records through databases, navigating the internet to find useful material, using fraud-related software packages to detect and investigate possible fraud, and using data analysis programs and spreadsheets to detect fraud.
The challenge is method. Running a test is easy; designing the right test for a specific fraud risk, and explaining what the exceptions do and do not prove, takes judgment. Students also need to think about the reliability and legality of the information they gather online.
Course at a Glance
| Item | Details |
|---|---|
| University | Southern New Hampshire University (SNHU) |
| Course code | ACC-693 |
| Level | Graduate |
| Program | Graduate certificate in forensic accounting and fraud examination (course 4 of 4) |
| Subject area | Computer-assisted fraud investigation |
| Typical work | Public records research, data analysis exercises, investigation reports |
What ACC-693 Covers
| Skill (from SNHU's description) | In practice |
|---|---|
| Identifying public records | Corporate registrations, property, court, licensing and regulatory filings |
| Accessing records through databases | Using official and commercial databases efficiently and lawfully |
| Navigating the internet | Search techniques, evaluating sources, preserving what you find |
| Fraud-related software | Tools for testing large datasets for anomalies |
| Data analysis and spreadsheets | Duplicates, gaps, matching, stratification and digit analysis |
Key Concepts Explained
Matching Data Sets
Comparing two files can reveal relationships that should not exist. Matching the vendor master file to the employee file on address, phone or bank account is a classic test for shell companies.
Example: An examiner matches 1,850 vendor records against 640 employee records by bank account number and finds one match: a vendor paid $184,000 over two years shares an account with a payroll clerk. A search of state business registrations shows the vendor was registered eight months before the first payment, at the clerk's home address. The findings support further examination; they do not prove guilt on their own.
Benford's Law
In many naturally occurring financial data sets, the leading digit 1 appears about 30% of the time and 9 under 5%. Large deviations can point to invented figures, though the test needs enough data and does not suit every population, such as amounts capped by approval limits.
Preserving Digital Evidence
Records found online or extracted from systems should be saved with dates, sources and a clear chain of custody, so they can be relied on later.
Typical Assignments and How to Approach Them
| Assignment type | What it tests | How to approach it |
|---|---|---|
| Public records research | Finding and evaluating sources | Record each source, date and what it shows |
| Data analysis exercise | Designing tests for a fraud risk | State the risk, the test, the results and follow-up |
| Software comparison | Understanding tool capabilities | Compare tools on the tasks in the brief |
| Investigation report | Reporting findings objectively | Facts and evidence only, no opinions on guilt |
Common Data Tests and What They Reveal
Data analysis exercises in ACC-693 usually start from a fraud risk and choose the test that addresses it. The table below pairs common tests with the risks they target.
| Test | Risk it targets |
|---|---|
| Duplicate payments | Paying the same invoice twice |
| Gaps in check or invoice numbers | Missing or concealed documents |
| Amounts just below approval limits | Splitting purchases to avoid review |
| Vendor to employee matching | Shell companies and conflicts of interest |
| Weekend or after-hours entries | Unauthorised or concealed postings |
For each test, state the population, the logic, the number of exceptions and what follow-up you performed. A short note on false positives, such as legitimate weekend payroll runs, shows that you understand the limits of automated tests.
Where Students Get Stuck
- Tests with no stated risk. Every test should answer a specific question.
- Treating exceptions as proof. Exceptions need follow-up and corroboration.
- Unreliable sources. Prefer official records and note any limits on what you found.
- Poor documentation. Without dates and sources, findings are hard to rely on.
Study Tips for ACC-693
- Practice core spreadsheet functions: lookups, pivots, conditional formatting and duplicate checks.
- Build a list of public record sources relevant to your state or country.
- Keep an evidence log template for every exercise.
- Review ACC-691 red flags and design a data test for each.
How We Help with ACC-693
Send the brief, dataset, rubric and feedback. A writer with forensic accounting and data skills can prepare a worked analysis or investigation report, explain test design, or review your draft. See our accounting assignment help guide for other modules.
GradeEssays is independent of Southern New Hampshire University. Our models are study aids: use them to understand the method, then complete and submit your own work under SNHU's academic integrity policy. We never invent data or findings. Work is written from scratch with free revisions within the scope of your original request.
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Frequently Asked Questions
SNHU describes it as conducting investigations using computers: public records, databases, internet research, fraud software and spreadsheet analysis.
SNHU describes it as the fourth course in its graduate forensic accounting and fraud examination certificate.
A pattern in which lower leading digits appear more often in many natural data sets; large deviations can flag possible manipulation.
Follow your syllabus. SNHU's description mentions fraud-related software packages as well as data analysis programs and spreadsheets.
No. They indicate where to look further; corroborating evidence is needed.
Yes. Send the file and brief; we review test design, results and your explanation.