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B.S. in Actuarial Science

Otterbein University Course Catalogs

2024-2025 Graduate Catalog 
    
    Nov 08, 2024  
2024-2025 Graduate Catalog

ACCT 5500 - Fraud and Forensics

Hours: 3
Fraud examination and white-collar crime, with emphasis on the detection, investigation, and prevention of fraud.  Critical examinations of 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.  The course will provide the special skills in accounting, auditing, ethics, finance, quantitative methods, research, and investigative methods required in the field of forensic accounting.

SP Sem.
Prerequisites: ACCT 2100.