FRAUD EXAMINATION

Catalog description

This course covers the prevention and detection of fraud with an emphasis on investigation techniques. Course topics include fraud risk factors, internal control assessment and design, fraud scheme-specific red flags, evidence collection and analysis, and interviewing techniques. PREREQ: ACCOUNT 343 WITH A GRADE OF "C" OR BETTER, OR EQUIVALENT; MUST BE ADMITTED TO A COBE GRADUATE DEGREE OR CERTIFICATE PROGRAM COREQ: ACCOUNT 465 OR EQUIVALENT