ACC 318 - Principles of Fraud Examination

Institution:

University of Southern Maine

Subject:

Description:

This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, guest speakers, and occasional videos, the course seeks to familiarize students with the conditions that facilitate fraud, the profile of the fraud perpetrator, common types of fraud, and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Students are brought to appreciate the prevalence of fraud in current society as well as the almost innumerable ways in which it can be committed. Students entering the business world are provided a perspective for understanding and confronting a problem which exists in nearly every organization at some time. Prerequisites: ACC 110 and junior standing. Cr 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.usm.maine.edu

Phone Number:

(207) 780-4141

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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