This course provides an introduction to the principles and methodologies of fraud detection and prevention. Topics may include the nature and types of fraud, fraud investigation and detection, financial statement fraud, consumer fraud, asset misappropriation, corruption, and tax evasion.

Overview of the nature of occupational fraud and how it is committed including an introduction to the actions that can be taken to determine the presence of occupational fraud and procedures that can be implemented to deter fraud. Also covered is the proper manner in which allegations of fraud should be investigated and documented to meet the requirements of civil/criminal court procedure. Course is principally taught through case study.