ACC 6510 Fraud Investigation

This course is an introduction to fraud examination from an accounting viewpoint. The course is designed to develop analytical skills that can be utilized by professionals in the prevention, detection, and investigation of fraud including fraudulent financial reporting, employee fraud, money laundering, and evidence management.

Credits

3

Offered

• Spring

1. Students will be able to distinguish between fraud examination and auditing.
2. Students will be able to explain different fraud types, and their effect.
3. Students will be able to explain fundamental legal concepts governing expert witness testimony.
4. Students will be able to develop analytical skills through case studies, which will require them to apply fraud examination techniques in various scenarios and determine the economic damages.
5. Students will be able to describe how to gather and manage evidence in the course of a fraud examination.
6. Students will be able to develop verbal communication skills by reporting findings for cases via formal class presentations and/or class discussions.
7. Students will be able to develop writing skills by reporting findings for cases via written case assignments.
8. Students will be able to develop technology skills through assignments that require the use of word-processing, spreadsheet, presentation, and other specialized software.