CDL COURSE ENTRY FORM


Author: Laura Wait/SUNY
Last modified by: Laura Wait/SUNY
Composed: 07/02/2014 01:44 PM
Curriculum Committee Approval Date: 06/04/2014
Modified: 10/27/2017
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Course Number: (prefix) BME (number) 213404 ESC 2.0 Course number: ACCT-3035 ACCT-3035Principles of Fraud Examination & Financial Forensics

Name: Principles of Fraud Examination and Financial Forensics
Datatel Title: (30char) Principles Fraud Examination

Area Coordinator: Nazik Roufaiel Department Code: 10AC Team: BME

Liberal Study? NO Level: UPPER Credits: 4 Prerequisite? YES
General Education Course? NO GenEd Approval Term/Year:

GenEd Area 1: Fully or Partially:
GenEd Area 2: Fully or Partially:



Pre-registration Information?
Course will be offered (for online course descriptions, proposed offerings for by term views and web views)
Spring 1		Course will be offered (for final term listings, online registration, online bookordering, web views)
Spring 1
First Term Offered: 2015SP (Required Format: YearTerm - i.e., 2005SP)
Last Term Offered in Print Version:
Title Changes: Added Accounting to minor areas per Nazik. 10/27/17 LWait
AC Changes:
BK Number:

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).



Generic:



Major Course Area
Business Management and Economics		Minor Course Area
Accounting, Business (General), Criminal Justice / Homeland Security		SLN Disciplines
Business
Additional Course Requirements
Audio Component, CD-ROM Component, Video Component		 Undergrad Certificate Association:


1




Required Booknote:

Optional Booknote:


Archive Course:

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genedfull area for dpplanner: