AC301 Fraud and ForensicExamination
Pre-requisite: AC 211
This course is a survey of occupational fraud, how and why it’s committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriate, corruption, fraudulent financial statements, and interviewing witnesses. Real case studies will be used throughout the semester. Upon completion of the course students will have an improved understanding of the techniques used to perpetrate fraudulent activity and the controls available to mi gate this behavior. In addition, the course will emphasize the importance of corporate social responsibility in an organization as well as the need for a culture that focuses on integrity and accountability. The learning objectives of this course include the following: defining what constitutes fraud, describing the prevalence of fraud, analyzing red flags signaling potential fraud and developing a plan to implement techniques used to identify, prevent and detect fraud.
Prerequisite
AC211 [minimum grade = C] or AC211 [transfer credit]