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    Otterbein University
  Feb 19, 2018
2015-2016 Undergraduate Catalog [Archived Catalog]

ACCT 5900 - Fraud Examination

Hours: 3
To provide an introduction to the field of fraud examination, with emphasis on the detection, investigation, and prevention of corporate fraud. In particular, the course will include critical examinations of: internal management control systems that can be used to deter and/or detect fraud; behavioral attributes and employee actions that might indicate fraud; investigative techniques for confirming fraud; and the design of systems oriented at the prevention of fraud. An examination of various fraud schemes will also be conducted. The course is taught using a combination of lectures, videos, seminar type discussions, and fraud-oriented cases using the case method. The course focus is toward management, rather than accountants and auditors.
Prerequisites: ACCT 3700 and 3800