ACCT 264: Fraud & Accounting Information Systems [RE]

This course provides a perspective of Accounting Information Systems through the examination of fraud including various schemes, skimming, and check tampering. Accounting and legal principles provide a context for the big picture of occupational fraud and abuse. The behavioral theory and social factors that motivate perpetrators of fraud are explained. The Systems Understanding Aid (SUA) is an accounting practice set supported with documents to enhance understanding an accounting system. Course Outcomes: 1. Determine how fraud affects our society by finding and reading contemporary cases. ILO (1,3) PLO (1,8) 2. Compare multiple schemes of fraud ranging from account level through financial statements. ILO (1,3) PLO (1,5,8) 3. Apply legal concepts to the prosecution of illegal acts involving fraud. ILO (1,3,5) PLO (1,7) 4. Apply Benford?s Law to data. ILO (1,2) PLO (1,7,8) 5. Practice with different types of software for fraud detection. ILO (1,4,5) PLO (1,2,8)