ACCT 307 - Fraud Examination

Institution:

Widener University-Main Campus

Subject:

Description:

This course familiarizes students with the various types of fraudulent financial transactions potentially present in accounting records. This course is designed for both accounting majors and non-accounting majors interested in learning about the elements of fraud examination. Basic accounting and auditing theory as it relates to fraud schemes as well as internal controls to deter fraud will be stressed. Akey component of the course is examining fraud as it relates to financial statements and financial reporting. Emphasis is also placed on elements of fraud investigation including interviewing, taking statements, obtaining information from public records, tracking illicit transactions, evaluating deception, and reporting the results. Prerequisites: ACCT 204, ACCT 205, and junior standing. 3 semester hours

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.widener.edu

Phone Number:

(610) 499-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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