Formation/Cours

introductory accounting and auditing.

1. Identify the elements of various corruption, asset misappropriation and financial statement fraud schemes;
2. Recognize the red flags and warning signs of those schemes; and
3. Apply fraud theories and use computer-based analytical tools to investigate a contemporary fraud case study.

Fraud can be devastating to a business, especially in today’s turbulent economy. The prevalence of financial crime in society is a result of financial pressures that bear down on individuals; their need for money and rationalization to commit fraud grows. Detecting fraud, even for a seasoned professional, is not always easy, and preventing it can be twice as challenging. Students will gain a basic introduction to fraud, and will be introduced to a variety of fraud theories and fraud schemes, such as: credit card and identity theft, money laundering, financial statement fraud, and so on. They will also learn how to use computer-based analytical tools to detect fraud and prevent fraud from occurring.