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| Semester: | Spring 2024 |
| Number: | 0201-350-001 |
| Instructor: | Nicholas Koumbiadis |
| Note: | Online, Asynchronous |
| Location: | Online |
| Credits: | 3 |
| Course Materials: | View Text Books |
| Description: |
This course covers the fundamentals of fraud examination and provides an introduction to forensic accounting. Students will develop an understanding of the following fraud examination concepts: the nature of fraud, preventing fraud, proactive approaches to detecting fraud, financial statement fraud, asset conversion fraud, computer fraud, and the litigation process. |
| Learning Goals: |
1. Understand the Nature of Fraud and the behaviors of those who commit fraud2. Capture economic events in accounting records that were fraudulently manipulated3. Understand how Annual reporting effects users of the information purported in them4. Understand the benefits of Fraud Prevention5. Apply techniques learned for conducting a Fraud Investigation6. Understand Fraud Management7. Identify the Types of Fraud that are committed in business8. Apply a resolution to fraud and value the importance of ethical issues involved in corporate fraud *The learning goals displayed here are those for one section of this course as offered in a recent semester, and are provided for the purpose of information only. The exact learning goals for each course section in a specific semester will be stated on the syllabus distributed at the start of the semester, and may differ in wording and emphasis from those shown here. |
| Prerequisites: |
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