ACF-440 : Fraud Examination

Academic Level:
Undergraduate
Department:
Accounting
Subject:
Forensic Accounting
Corequisites:
None
Credits:
3
A study covering occupational fraud and abuse including asset misappropriation, corruption, and fraudulent statements. The course provides an understanding of fraud examination methodology and sets forth the schemes used by executives, managers, and employees to commit fraud against their organizations. It provides an analysis and taxonomy of various kinds of frauds and includes cases that illustrate and help the student understand each type of fraud. Based on extensive empirical research in forensic accounting, the course aids the student in identifying exposure to loss and appropriate prevention, detection, and investigation approaches.3 credits PREREQUISITE: ACC 306.