10162135Detecting Employee Fraud
Course Information
Description
This course will cover all of the major methods employees use to commit occupational fraud. Students will learn how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved.
Total Credits
3
Course Competencies
  1. Relate how parts of the fraud triangle contribute to occupational fraud
    Assessment Strategies
    Test
    Case Study
    Criteria
    You answer questions and provide examples
    You list the three points of the fraud triangle
    You identify the employee’s motivation in a given scenario/hypothetical case

  2. Identify the key methods employees use to commit monetary fraud
    Assessment Strategies
    Exam
    Case Study
    Criteria
    You list key methods used to commit monetary fraud
    You explain the method used in a particular case to the class
    You successfully answer questions on a written exam

  3. Distinguish between the types of monetary fraud
    Assessment Strategies
    Exam
    Case Study
    Criteria
    You verbally describe the type of fraud to the class
    You identify the type of fraud by its characteristics

  4. Identify the five categories of tangible non-cash misappropriation
    Assessment Strategies
    Test
    Case Study
    Verbal Report
    Criteria
    You verbally present the type of misappropriation in a case and the reasons for the choice of category
    You identify the different types of non-cash misappropriation

  5. Define the four categories of corruption
    Assessment Strategies
    Test
    Participation
    Verbal Report
    Criteria
    You identify the four categories of corruption
    You distinguish between the four categories of corruption
    You verbally communicate the type of corruption and the reasons for the determination

  6. Describe the three general methods used to commit financial statement fraud
    Assessment Strategies
    Test
    Written Product
    Case Study
    Verbal Report
    Criteria
    You list the three groups of people who may commit financial statement fraud
    You identify which method of financial statement fraud is typically first
    You verbally explain a specific type of financial statement fraud used in a case

  7. Analyze the steps involved in conducting a fraud risk assessment
    Assessment Strategies
    Test
    Written Product
    Criteria
    You identify the risk related to each of the three primary categories of fraud
    You identify the topics that should be discussed when identifying fraud risks that apply to a company
    You describe the key parts of a fraud risk assessment

  8. Identify several sources of evidence and the types of information each can provide
    Assessment Strategies
    Test
    Scenario Response
    Interview
    Criteria
    You collect evidence to support a case
    You interview a classmate posing as a witness or accused
    You  identify the types of evidence that can be considered in a fraud case
    You explain the types of evidence gathering techniques
    You demonstrate the five types of interview questions