FRAUD FROM THE MANAGER'S PERSPECTIVE

Catalog description

This course covers prevention and detection of occupational fraud from the corporate manager's perspective. Topics include fraud risk factors (pressures/incentives, opportunities, attitudes and rationalizations) commonly present in cases of occupational fraud, best practices for risk management programs, design and assessment of internal controls to prevent and detect occupational fraud, scheme-specific red flags, and how to respond to suspected fraud, particularly from the lower/middle manager's perspective. PREREQ: ACCOUNT 701 , OR ACCOUNT 244 WITH A GRADE OF "C" OR BETTER, OR EQUIVALENT; MUST BE ADMITTED TO A COBE GRADUATE DEGREE OR CERTIFICATE PROGRAM