2018-2019 Catalog 
    Sep 17, 2021  
2018-2019 Catalog [ARCHIVED CATALOG]

ACNT 1391 - Special Topics in Fraud Investigation

3 Credits (3 hrs. lec.) A study of the identification, detection, investigation, and prevention of financial fraud. Topics address recently identified current events, skills, knowledge, and/or attitudes and behaviors pertinent to the technology or occupation and relevant to the professional development of the student. This course meets the qualifying educational credit required for the CPA examination and is part of the Accounting Advanced Technical Certificate (ATC). Prerequisite: ACCT 2302   
Course Outcomes
1 - Define the nature of fraud, who commits it and why.
2 - Identify methods to prevent fraud.
3 - Recognize the symptoms of fraud.
4 - Evaluate approaches to detecting fraud.
5 - Comprehend and apply fraud investigation techniques.
6 - Research, analyze, evaluate and communicate relevant fraud and corruption-related information in a professional manner
7 - Demonstrate awareness of organizational fraud and corruption issues
8 - Assess internal financial control weaknesses in organizations and identify and analyze fraud vulnerabilities
9 - Identify, interpret, and analyze employee and manager behaviors and financial and organizational data for potential fraud red flags indicating possible fraud or corruption
10 - Use appropriate decision-making techniques to formulate and recommend solutions to fraud and corruption-related organizational problems