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