ACC2207

ACC 2207 - Principles of Fraud Examination. Students will learn the basic principles and theories of occupational fraud. The student will learn how opportunity, pressure, and rationalization link together to create the necessary elements present when fraudulent acts are committed. Fraudulent behavior can be prevented and/or detected through a variety of ways that the student will learn. There will be videos and short case studies, made available by the Association of Certified Fraud Examiners (ACFE). Topics covered include: fraud warning signals, identifying ways that firms can implement preventative measures, understanding schemes, identifying ways that firms can detect fraudulent activities. Prereq: none.

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