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ACCT 320 Fraud Detection and Deterrence

To detect the fraudulent activities is a tough task but essential too, students will learn the principles that will help in the identification, detection, examination and detritions of the frauds.

The aim of the course is to differentiate between the types of frauds, assessing the organizational objectives that are causing frauds, and developing the plans for the detection of the frauds.

Topics include:

  • The fraud triangle,
  • Cash larceny,
  • Check tampering,
  • Skimming,
  • Register disbursement schemes,
  • Cash receipts schemes,
  • Billing schemes,
  • Payroll and expense reimbursement issues,
  • Asset misappropriations,
  • Corruption,
  • Accounting principles and fraud,
  • Fraudulent financial statements,
  • Whistle blowing,
  • Interviewing witnesses, and
  • Writing reports.

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