- BUS 217 – Fraud Examination (3)
- Prerequisite: Strongly Recommend BUS 101 and BUS 102. Fraud examination studies the principles and methodology of fraud detection and deterrence; how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. Three lecture hours weekly.