課程概述 |
Fraud prevention, detection, and examination will cover the principles and methodology of fraud related issues. An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. 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. |
參考書目 |
1. Albrecht, W. Steve,
Conan Albrecht, and Chad
Albrecht, Fraud Examination,
2nd Edition, Mason, Ohio:
Thomson South-Western, 2006. |