ACCT 230 Intro to Fraud Examination
Basic topics of fraud examination, including fraud schemes, laws related to fraud, the nature of fraud; understanding the implications of the fraud triangle; and risk assessment, prevention, detection, deterrence, and investigation of fraud. Gathering evidence through the examination of documents, interview theory and application, sources of information, accessing online information, tracing illicit transactions, ethics, report writing, and reporting standards.
Prerequisite
ACCT 110 or ACCT& 201 with a grade of C or higher