Dozentin: Angela Woodland
Global Occupational Fraud Examination focuses on preventing and detecting occupational fraud. Students learn about the growing types and magnitude of employee fraud in businesses world-wide and the motivations and rationalizations exhibited by employees who defraud their employers. Students then apply theories of fraud examination to (1) assess the risk of occupational fraud in businesses, (2) design and perform fraud detection procedures, and (3) design and recommend fraud prevention actions. The course is designed to provide an overview of performing occupational fraud examinations. It is typically taught as an accounting course but is highly relevant and appropriate for students interested in any area of business or government.
What is Fraud Examination?
Fraud is an intentional deception made for personal gain. Businesses can be the victims of fraud by employees, suppliers, and others; businesses can also perpetrate fraud by reporting fraudulent financial results. Types of fraud include, among others, employee embezzlement, vendor (supplier) fraud, customer fraud, and management fraud. Fraud examinations are conducted to determine if fraud has occurred and to gather evidence about the fraud. In this class, we will focus specifically on occupational fraud as it occurs in the global marketplace.
Fraud examination is a methodology of resolving fraud allegations from inception to detection. Included in the scope of fraud examination is obtaining and examining documentary evidence, interviewing witnesses, observing activities, writing reports, and testifying. Fraud examination also includes understanding human behavior and the motivations and rationalizations associated with fraudulent behavior. Fraud examination includes assessing fraud risks, detecting fraud, and assisting business in preventing fraud from happening as well. In this class, we will focus on prevention and detection of occupational fraud.
Learning Objectives (with JJCBE learning goals):
At the conclusion of the course, students should be able to:
- Define the nature of occupational fraud, who commits it, and why (Knowledge of Business)
- Identify methods to prevent and detect occupational fraud (Critical Thinking)
- Identify red flags of occupational fraud (Knowledge of Business)
- Design and apply fraud investigation techniques (Critical Thinking)
- Value the important role accounting professionals play in diverse cultures as they fight fraud globally (Local and Global Citizens)
Contact: io.msm@uni-due.de |
