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May 08, 2024
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2016-2017 Course Catalog & Student Handbook [ARCHIVED CATALOG]
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ACCT 2155 - Principles of Fraud Examination
Prerequisite: Diploma level proficiency in English, reading and math
Corequisite: ACCT 1105
Students will learn the basic principles and theories of occupational fraud. The student will learn how opportunity, pressure, and rationalization link together to create the necessary elements present when fraudulent acts are committed. Fraudulent behavior can be prevented and/or detected through a variety of ways that the student will learn. There will be videos and short case studies, made available by the Association of Certified Fraud Examiners (ACFE). Topics include: fraud concepts, skimming, cash larceny, billing schemes, check tampering, payroll schemes, expense reimbursement schemes, register disbursement schemes, non-cash assets fraud, corruption schemes, and accounting principles and fraud. Contact hours: Class - 3, Lab - 0. Credit hours: 3 (T)
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