ACC 207 - Principles of Fraud Examination

Institution:

Gwinnett Technical College

Subject:

Description:

(Prerequisites: Program Admission) Students will learn the basic principles and theories of occupational fraud. The student will learn how opportunity, pressure, and rationalization link together to create the necessary elements present when fraudulent acts are committed. Fraudulent behavior can be prevented and/or detected through a variety of ways that the student will learn. There will be videos and short case studies, made available by the Association of Certified Fraud Examiners (ACFE). Topics covered include: fraud warning signals, identifying ways that firms can implement preventative measures, understanding schemes, identifying ways that firms can detect fraudulent activities. Contact hours: Class - 5, Lab - 0. Credit hours: 5. (T)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.GwinnettTech.edu

Phone Number:

(770) 962-7580

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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