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:
Upon successful completion of this course, the student 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.

Learner Outcomes Approval Date:
2/20/14

Anticipated Course Offering Terms and Locations: