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Finansinio skaidrumo tyrimas (FIN125)

Course description

This course is designed to gain an understanding of the different types of occupational fraud (main focus on financial statement fraud) and the methods to prevent and detect it in any organization. The course opens up by understanding why people commit fraud and how organizations can create the culture for fraud. Then we will look at the nature of the most common occupational fraud schemes (main focus on financial statement fraud). And finally, we will cover the principles of fraud prevention and will discuss the wide range of detection and investigation tools.

Course objectives

  • To develop an understanding of how and why occupational fraud is committed.
  • To explain the different types of occupational fraud (main focus on financial statement fraud).
  • To develop an understanding of fraud prevention, detection and investigation.

Learning outcomes

  • To understand the seriousness of fraud and how fraud affects individuals, consumers, organizations and society. Know the types of people who commit fraud and be able to explain why people commit fraud.
  • To become familiar with the different ways that organizations fight fraud. To understand the importance of fraud prevention and early detection.
  • To understand the different types of fraud. Know the difference between fraud committed against an organization and on behalf of an organization.
  • To understand different approaches to fraud investigation. Know different investigation methods and how they are used to investigate suspected fraud.
  • To be able to prepare fraud report and know how to organize evidence related to investigation.
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