ACC 315 - Fraud Prevention and Examination

3 Credits

This course covers the principles and methodology of fraud prevention, detection, deterrence and investigation. 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, financial management, fraud and interviewing witnesses. Best practices for the prevention and examination of fraud in the various topic areas are discussed and evaluated.
Prerequisites: ACC 111.