Fraud Exam, Prvtn & Deterrence

In the first half of the course, students will explore interviewingquestions, taking statements, obtaining information from publicrecords, tracing illicit transactions, evaluating deception, reportwriting, and utilizing open source and private databases. Studentswill follow the investigative process of fraud examinations. Afterpreparation and research, students will explore techniques toconduct interviews as well as conduct several actual interviewsduring the course. Students practically apply the final step in theinvestigation: process-report writing. In this process, students willexamine the different techniques and types of fraud reports. Inthe second half of the course, students will explore fraud detectionmethods. Recognizing the wide variety of threatening internal andexternal fraud schemes, including asset misappropriation schemes,fraud by vendors, and corruption is essential to detecting anddeterring fraud. The course will explore internal controls to deterfraud, as well as other auditing and accounting matters. Restricted torising Juniors.