COPE TTS | Evaluated Learning Experience
ACC 315 Fraud Auditing
Varies (self-study; self-paced).
October 2022 - Present.
Upon successful completion of the course, students will be able to: understand the seriousness of the fraud problem and how it affects individuals, consumers, and organizations; describe the nature of "financial statement fraud" and outline the framework for detecting financial statement fraud; describe the fraud triangle and explain why people and organizations commit fraud; discuss the different ways that organizations fight fraud; describe how to create a culture of honesty and how to eliminate opportunities for fraud; apply financial statement analysis techniques to demonstrate the existence of fraud and identify potential fraudsters; perform discovery sampling to obtain documentary evidence; discuss the fraud schemes relating to asset misappropriation; understand the importance of ethical principles, codes of conduct, and social responsibility in corporate governance; and analyze current fraud cases and provide a synopsis of the root cause along with the details of the case.
This course is designed to develop analytical skills that can be utilized by professionals responsible for the prevention, detection, and investigation of fraud. The course focuses on the fundamentals of fraud examination, including nature and types of fraud, prevention of fraud, and techniques to detect fraud in organizations.
In the upper division baccalaureate degree category, 3 semester hours in Fraud Accounting or Finance (3/23).