Feb 17, 2019
ACCT 461 - 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.
Prerequisites: a grade of C or higher in ACCT 351 and admission to the accounting major AND completion of the College of Business Foundation courses (ACCT 251 and ACCT 252 and BUS 221 and BUS 241 and MATH 153 or MATH 154 or MATH 170 or MATH 172 or MATH 173 and ECON 201) with a minimum C- grade in each course and a minimum collegiate GPA of 2.25..
Upon successful completion of this course, the student will be able to:
Learner Outcomes Approval Date:
- Be able to explain each element of the fraud triangle
- Be able to identify the types of fraud from different scenarios
- Be able to interview an individual suspected of fraud and request a signed confession
- Be able to properly collect and preserve fraud examination evidence for trial
- Be able to prepare a fraud report
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