ACCT 315N - Fraud Examination

3 Credit(s)

Non Liberal Arts
This course introduces students to the prevention, detection, and investigation of fraud as well as the methods used to accumulate evidence during a fraud investigation. Various types of fraud techniques, such as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, asset misappropriations, and financial statement fraud will be explored. Emphasis will be placed on the legal and ethical responsibilities within the fraud examination and investigative process.

Prerequisite(s): ACCT 204N