Fraud Examination
ACCT 630 | 3 Credits
Course Desc: Prerequisite: ACCT 628. A comprehensive examination of the nature and components of occupational fraud, designed to enhance competencies in risk assessment, analysis, decision-making, and research to prepare for roles in fraud prevention, detection, and investigation. Emphasis is on the identification of internal control weaknesses to strategically design fraud investigation programs. Activities include practice with data analytics tools, such as Benford's law, Dupont analysis, and other diagnostic analytics, using FBI and other U.S. government agencies cybercrime and occupational fraud data. Students may receive credit for only one of the following courses: ACCT 608 or ACCT 630.
