ACCT 350 - Principles of Fraud Examinations

3 credits.
Fraud examination will cover the principles and methodology of fraud detection and deterrence. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. The course includes a focus on current events related to fraudulent activity. Offered spring semester only.

Prerequisite(s): ACCT 240 or permission of the instructor.
Corequisite(s): None.