2017-18 Undergraduate and Graduate Catalogs

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ACCT 351. Fraud Examination. 3 Hours.

This course is designed to provide the student with an introduction to the skills necessary to detect, investigate, and prevent fraud, and white-collar crime. The material covered in this course should be of interest to accountants, auditors, fraud investigators, loss prevention specialists, attorneys, educators, criminologists, or business owners/managers. The purpose of this course is to 1) educate the student about both the pervasiveness of and the causes of fraud and white-collar crime in our society, 2) explore the methods of fraud detection, investigation, and prevention, and 3)increase the student's ability to detect material financial statement fraud. Prerequisite: ACCT 200.