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Oct 12, 2024
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2024-2025 Undergraduate and Graduate Catalog
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ACCT 311 - Forensic Accounting and Fraud Examination (3 credits) This course introduces the concepts and skills of fraud investigation and forensic accounting. Course coverage includes an overview of the fraud problem, prevention and detection of fraud, and elements of fraud investigation. Fraud types and laws relating to fraud investigation and prosecution are also presented. Further, this course considers how accounting is applied to legal proceedings, and defines occupational fraud. Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud can be investigated and resolved. Prerequisite(s): and .
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