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    Central Washington University
  Dec 12, 2017
2017-2018 Graduate Catalog
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ACCT 561 - Fraud Examination

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.

Prerequisite: admission to the Master of Professional Accountancy Program. 


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:

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