ACC 240 covers the principles and methodology of fraud detection and deterrence. Provides an introduction to the various ways fraud and occupational abuses occur, methods to identify the risk of exposure to loss from fraud, and appropriate prevention, detection, and investigation approaches.

Fraud Examination provides an introduction to the various ways fraud and occupational abuses occur, methods to identify exposures to loss, and appropriate prevention, detection, and investigation approaches. These topics are relevant in all occupational environments: private sector, public sector and non-profit. Fraud examination will cover the principles and methodology of fraud detection and deterrence. It provides an analysis of the three main categories of occupational fraud and abuse: asset misappropriation, corruption, and fraudulent financial reporting. The course also presents statistical data with respect to the occurrence and cost of fraud in the workplace. Specific topics such as skimming, cash larceny, check tampering, corruption, fraudulent financial statements, etc. will be covered by the course.

This is not a self-paced course. You will be expected to follow a schedule for submitting assignments.

Prerequisites/Expectations/Recommended Knowledge and Skills:
There are no prerequisites for taking this course, however, an understanding of basic accounting and forensic activities is desirable.

If you successfully complete this course, you will be able to:

• Recognize the scope and cost of occupational fraud for all types of organizations.
• Explain why occupational fraud is committed.
• Recognize how occupational fraud is committed.
• Be able to identify methods that can be implemented to deter occupational fraud.
• Understand how allegations of fraud should be investigated and how they can be resolved.
• Recognize the "red flags" of occupational fraud and abuse.

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Other materials : Watch the documentary "Enron: The Smartest Guys in the Room"

Possible Assignments Include: (Subject to change each semester. The actual assignments are available in the Syllabus in the Blackboard course site on the first day of classes.)

Your final grade may be based on the following scale. Please note that you must also pass at least several exams in order to pass the course, regardless of your scores on the other assignments.

There are two (2) online proctored exams in this course.

Last Updated: July 2, 2015