ACC 3141

FRAUD EXAMINATION & FORENSIC ACCOUNTING

This course introduces students to the prevention, detection, and investigation of fraud as well as the methods used to accumulate evidence during a fraud investigation. Various types of fraud techniques such as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, asset misappropriations, and financial statement fraud will be explored. Emphasis will be placed on the emerging role of forensic accounting as a protection for business entities.

Units: 3.0