ACCT 307 - Fraud Examination

3 Credit(s)

This course familiarizes students with the various types of fraudulent financial transactions potentially present in accounting records. This course is designed for both accounting majors and non-accounting majors interested in learning about the elements of fraud examination. Basic accounting and auditing theory as it relates to fraud schemes, as well as internal controls to deter fraud, are stressed. A key component of the course is examining fraud as it relates to financial statements and financial reporting. Emphasis is also placed on elements of fraud investigation, including interviewing, taking statements, obtaining information from public records, tracking illicit transactions, evaluating deception, and reporting the results.
Prerequisite(s): ACCT 105, ACCT 205, and junior standing.