Jul 02, 2024
OHIO University Undergraduate Catalog 2023-2024
OHIO University Undergraduate Catalog 2023-2024
[Archived Catalog]
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LET 2100 - Introduction to Occupational Fraud Management
Examines the major methods employees utilize to commit occupational fraud. Students learn the basic principles underlying occupational fraud including how to detect and deter fraud.
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- Articulate corporate sentencing principles.
- Define occupational fraud.
- Demonstrate the principles of criminal investigation as related to elements of occupational fraud.
- Demonstrate the principles of proactive computer audit tests.
- Examine payroll, expense reimbursement, and noncash misappropriation schemes.
- Explore methodologies to examine occupational fraud.
- Learn the role of accounting principles in occupational fraud management.
- Understand register disbursement fraud.
- Understand skimming schemes.
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