ACT 334 - Fraud Examination

1 course unit

This course helps students understand and apply the theory, terminology, and analytical techniques that are used in the investigation of financial crimes. Topics include the nature of fraud, theories of fraud, current research related to fraud, criminal statutes related to financial crimes, forensic accounting procedures, fraud examination methodology, investigative techniques used in solving financial crimes, interviewing, rules of evidence, sources of information, use of technology to detect and prevent fraud, and current issues in financial investigations. Experiential learning activities used in resolving financial crimes will be used.
Prerequisite(s): ACT 320, 321 - Intermediate Accounting I