Fraud Examination

Catalog description

This course will cover fraud schemes as well as the principles and methodology of fraud detection and deterrence. This includes such topics as the fraud environment, cash and non-cash asset misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, the anatomy of a fraud investigation, interviewing witnesses, documentation of the fraud examination and global/cultural factors. Emphasis will be placed on the process of conducting a fraud examination in accordance with procedures that ensure proper evidence gathering and preservation and the process of communicating the results of an investigation in appropriate forensic report form. Prerequisite(s): open to Honors College students only. May not be offered 2024-2025.