Fraud Examination

Catalog description

This course is designed to provide an introduction to fraud examination and covers the principles and methodologies of detecting and deterring fraud using accounting, auditing, and investigative skills. Topics include skimming, larceny, misappropriations, fraudulent financial statements, interviewing witnesses and support for litigation. The objectives include understanding the principles and practices used by public accountants, internal auditors, and others used to examine financial and related information. Prerequisites: ACCT 427 with a minimum grade of C.