AC - 508 Fraud Examination

Credits: 3

This course will examine the three major areas of occupational fraud: asset misappropriation, corruption and fraudulent financial statements to develop an understanding of how and why fraud is committed. The focus of the class will be: a study of areas prone to fraud, how to detect and prevent fraud, human factors associated with increased risk of occupational fraud. This class will also focus on management’s responsibility for establishing and maintaining an environment promoting ethical behavior, compliance to laws, and adequate internal control. Actual fraud cases will be presented to demonstrate how allegations of fraud are investigated and resolved by fraud investigation professionals. This class can count as a concentration class for all concentrations except Project Management.

Prerequisite: none