Fraud Examination

Catalog description

This course highlights a number of important controls that prevent fraud and abuse, explores the most common asset theft fraud schemes, and teaches the detective skills needed to determine if inappropriate events have taken place. Proper interviewing and interrogation tactics are instructed and students are able to practice their skills while they conduct a simulated fraud interview. Financial statement fraud is reviewed to ensure that students are aware of red flags and can properly identify suspicious activities. Analysis of ethical reporting through whistleblowing hot lines and Dodd Frank Act is included, as is an understanding of public companies, external auditors and the SEC, PCAOB requirements. A focus on ethical decision making and accurate financial statement reporting as well as other reports such as sustainability is part of the course's content.