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    Central Washington University
   
 
  Oct 20, 2017
 
 
    
2017-2018 Graduate Catalog
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ACCT 561 - Fraud Examination


Description:
Detection and prevention of financial statement fraud and other forms of business fraud. ACCT 461 and ACCT 561 are layered courses; students may not receive credit for both.

Prerequisites:
Prerequisite: admission to the Master of Professional Accountancy Program. 

Credits:
(5)

Learner Outcomes:
Students will be able to:

  • Explain each element of the fraud triangle.
  • Identify the types of fraud from different scenarios.
  • Interview an individual suspected of fraud and request a signed confession.
  • Properly collect and preserve fraud examination evidence for trial.
  • Prepare a fraud report
  • Graduate students will be able to communicate their case and/or fraud assessment.
Approval Date:
2/20/14



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