FRAUD EXAMINATION (ACC 328)

Term: Spring 2015

Faculty

	Kel-Ann S. EylerShow MyInfo popup for Kel-Ann S. Eyler
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Schedule

Thu, 5:30 PM - 8:30 PM (1/7/2015 - 4/29/2015) Location: MAIN TAY 221
Thu, 5:30 PM - 8:30 PM (4/30/2015 - 4/30/2015) Location: MAIN TAY 221

Description

328: Fraud Examination.
Goal: To provide students with an understanding of the theory and practice of fraud examination including a study of the common types and incidence of occupational frauds and various methods of internal controls to help prevent and detect fraud.
Content: A study of the principles and methodology of fraud detection and deterrence, including a study of the factors leading to fraud, as well as indicators of fraud. The course will include such topics as skimming, cash larceny, check tampering, disbursement schemes, billing schemes, payroll and reimbursement schemes.
Taught: Spring. Alternate years.
Prerequisite: ACC 201.
Credit: 3 hours.