Principles of Fraud Examination

Catalog description

This course explores the various aspects of fraud prevention and detection, including the psychology/sociology of fraud, elements of fraud, types of fraud, use of accounting controls to prevent fraud, and methods of fraud detection. Additional topics include an analysis of evidence, document examination, body language and interviewing techniques. The course also provides a preparatory introduction to three of four sections of the Certified Fraud Examiner's (CFE) examination offered by the Association of Certified Fraud Examiners (ACFE). Prerequisite: a grade of "C" or higher in ACC 311 . Offered Fall.