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ACCT 405. Fraud and Forensic Accounting

Credits: 3
Department: Accounting
Description: Principles of detecting fradulent financial reporting and occupational fraud.
Prerequisites: ACCT 292
Semester Offered: DEMAND
Grading Method: ABCDF

Student Learning Outcomes

1. Judge abuses of the flexibility inherent in accounting rules in financial reports.
2. Evaluate fraud investigation techniques, how and why occupational fraud is committed, and how fraudulent conduct can be deterred.
3. Practice fraud investigation techniques through projects requiring them to conduct a fraud investigation.
4. Employ professional writing and business skills through class activities and assignments.
5. Show their ability to work effectively in groups through a group project.

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