Course Description:
The course equips students with the needed fundamental tools and knowledge to understand basics of fraud examination and fraud taxonomy using actual real-world fraud cases, researches, and other educational materials provided by the Association of Certified Fraud Examiners. Emphasis is placed on fraud rationalization, investigation, prevention, and resolution techniques. The course provides basic legal understanding of the ramification of interviewing the fraudster, aspects of occupational ethics, and basic knowledge of encountered fraud trial. Among other topics covered are legal and financial impact of fraud on organizational culpability, disciplinary mechanism and ethical standards. It introduces the principles of financial forensics as an oversight process to private and public-sectors as well as governmental and not for-profit-organizations to assess organizations' susceptibility to financial fraudulent-activities. Students pursuing Accounting or Criminal Justice concentrations might find this course relevant.
Prerequisites: Knowledge gained through experience or courses in the following subjects: (1) financial accounting (through a course such as Introductory Accounting 1); (2) the U.S. legal system (through a course such as Legal Environment of Business 1, Introduction to Criminal Justice or Introduction to Law and the Legal System); and (3) human behavior (through a course such as Introduction to Psychology, Criminology or Deviance and Social Control).
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