Fraud Examination

Issued by Oklahoma State Regents for Higher Education (OSRHE)

This course provides students with a broad overview of essential accounting practices which help to identify and prevent fraud in small and large organizations. The micro-credential features detailed information and practices regarding employee and occupational fraud and includes an analysis of how to implement internal controls to reduce the likelihood of a fraudulent act.

Type Learning
Level Intermediate
Time Months
Cost Paid

Additional Details

Skills

Earning Criteria

Fundamentals of Accounting
Following completion of the Fundamentals of Accounting micro-credential, has earned a grade of C or better in ACCT 3113 Fraud Examination (3 hours). Within this course, students will recognize employee motivations to commit fraud, identify employee rationalizations, and examine the components of a fraud assessment plan.
Earners will identify fraud methods used by employees to misappropriate assets.
Earners will interpret how occupational frauds are committed and concealed.
Earners will identify methods for preventing occupational frauds and recognize employee motivations to commit occupational frauds.
Earners will identify employee rationalizations to commit occupational frauds and identify weaknesses in internal controls that enable occupational frauds to occur.
Earners will and identify how organizations should conduct fraud risk assessment plans.