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B.S. in Actuarial Science

Otterbein University Course Catalogs

2010-2011 Graduate Catalog 
    Aug 06, 2020  
2010-2011 Graduate Catalog [Archived Catalog]

BADM 663 - Fraud Examination

Hours: 4
This course provides an introduction to the field of forensic accounting, with emphasis on the detection, investigation, and prevention of corporate fraud. In particular, the course will include an examination of: internal management control systems that can be used to deter and/or detect fraud; investigative techniques for confirming fraud; and the design of systems oriented at the prevention of fraud. The course is taught as a combination of lectures, seminar type discussions, and fraud-oriented cases using the case method. The course focus is toward management, rather than accountants and auditors. Prerequisites Financial Accounting (ACCT 200), Managing in Organizations (BADM 600), Managerial Accounting (BADM 605), Financial Management (BADM 645) or permission of instructor