AC313 Fraud Examination
This course provides an overview of fraud examination and forensic accounting, focusing on how fraud occurs within organizations and how it is identified, addressed, and prevented. Students will examine common methods of occupational fraud, explore the underlying causes and motivations of fraudulent behavior, and learn strategies for fraud deterrence and detection. The course also introduces basic principles of fraud investigation, including how allegations are evaluated, how evidence is considered, and how fraud-related issues are resolved within legal and professional frameworks. Prerequisites: AC201 - Principles of Accounting. Additional Prerequisites / Conditions: junior or senior standing, or permission of instructor