LEARNING OBJECTIVES When you complete this course you will be able to: Determine the differences between the role of the forensic accountant and the traditional accountant and how to utilize forensic techniques to ferret out fraudulent activity. Identify the foundational components of AU-C section 240. Recall analytical and investigative techniques used in forensic engagements. Determine ways to detect under/over-valued assets. Recall key points related to the deposition phase of the litigation process.