|
|
Dec 07, 2024
|
|
2019-2020 Catalog [ARCHIVED CATALOG]
|
ACNT 1391 - Special Topics in Fraud Investigation Credit Hours: 3 Contact Hours - Lecture: 3 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 is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. This course meets Texas State Board of Public Accountancy standards to satisfy a qualifying educational credit required for the CPA examination. Prerequisite: Enrollment in Professional Accountancy ATC (C4_ACC4), ACCT 2302 , department approval required. Student Learning 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
|
|
|