Course Catalog Information (24-25)
ACCT 73
Fraud Detection and Deterrence
Course Description
The principles and methodology of fraud detection and deterrence as it relates to occupational fraud are covered in this course. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, risk assessment, and interviewing witnesses.
Student Learning Outcomes
- Demonstrate competency in critical thinking by deconstructing various frauds to determine how the frauds could be perpetrated, detected, and mitigated.
Course Details
- Units
- 5 Units
- Hours
- Weekly Lecture Hours: 5
- Weekly Lab Hours: 0
- Gen Ed
- Non-GE Class
- Program Status
- Program Applicable
- Credit
- Credit - Degree Applicable
- Transferability
- Transferable to CSU only
- Grading Method
- Letter Grading
Requisite and Advisory
- Prerequisite(s)
- ACCT 1B or ACCT 1BH
- Corequisite(s)
- Advisory(ies)
Limitations on Enrollment and Entrance Skills
- Limitation(s) on Enrollment
- .