Course 2: Fraud Examination

Course Code: BBA-AUD 496
Credit Hours: 3
Semester Offered: Year 4 – Semester 8

Course Description

This course focuses on the detection, investigation, and prevention of fraud in organizations. Students will study forensic auditing techniques, fraud risk assessment, and investigative methods for uncovering financial and digital fraud. Case studies will provide practical insights into fraud schemes and controls.

Course Objectives

• Identify types and patterns of fraud in organizations.

• Apply forensic auditing techniques to detect fraud.

• Evaluate internal controls to prevent fraudulent activities.

• Prepare reports documenting fraud investigations.

• Understand ethical and legal considerations in fraud examination.

Key Topics

1. Types of fraud: asset misappropriation, corruption, financial statement fraud

2. Fraud risk assessment and red flags

3. Investigative techniques and computer-assisted audit tools (CAATs)

4. Fraud detection in digital environments

5. Legal and regulatory frameworks for fraud prevention

6. Case studies and practical applications

Assessment Methods

• Assignments & Case Analyses: 20%

• Midterm Examination: 20%

• Group Project (Fraud Investigation Report): 10%

• Final Examination: 50%

???? Recommended Textbooks

• Wells, J. T. – Corporate Fraud Handbook

• Rezaee, Z. – Financial Statement Fraud: Prevention and Detection

• ACFE – Fraud Examiners Manual

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