Description
Fraud Examination
Course Credit: One semester high school elective. Excellent companion to Accounting or Bookkeeping course.
Course Outline
- Basic accounting
- Occupational fraud
- Intellectual property and data theft
- Payment and financial institution fraud
- Insurance and health care fraud
- Consumer fraud, internet fraud and computer fraud
- Procurement and contract fraud
- Laws relating to fraud and rights of an individual during fraud examinations
- Bankruptcy, securities fraud, tax fraud and money laundering
- The criminal justice and civil justice systems
- Principles of evidence and testifying in court
- Fraud investigations and document analysis
- Interview theory for fraud examiners
- Covert examination techniques
- Reporting tools and data analysis for fraud examiners
- Illicit transactions and digital forensics
- Fraud examination report writing
- White collar crime and criminal behavior
- Corporate governance and fraud-related responsibilities of auditors and managers
- Managing fraud risk
- Fraud examiner professional ethics