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Mount Saint Mary College    
 
    
 
  Sep 21, 2017
 
Undergraduate Catalog 2016-2017
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ACC 3141 - Fraud and Forensic Accounting


Credits: 3
This course introduces students to the prevention, detection, and investigation of fraud as well as the methods used to accumulate evidence during a fraud investigation. Various types of fraud techniques such as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, asset misappropriations, and financial statement fraud will be explored.  Emphasis will be placed on the emerging role of forensic accounting as a protection for business entities.
Pre or Co-requisites: ACC 1050   and ACC 1060  



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