| | Searching Current Courses For Fall 2016 |
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Course: |
PSM 220
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Title: | Whitecollar Crime/Fraud Invest |
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Long Title: | White-collar Crime and Fraud Investigation |
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Course Description: | Define and examine white-collar crime and, through a comprehensive analysis of this type of crime, to ascertain who are the predators and victims of this nonviolent but costly criminal activity. Once white-collar criminals and victims have been identified, this course will explore what can be done to deter this crime. In addition, the economic impact of this crime will be reviewed to determine the financial burden caused by white-collar crime. |
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Min Credit: | 3 |
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Max Credit: | |
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Course Notes: | unique to CCD |
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Origin Notes: | CCD |
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STANDARD COMPETENCIES:
I. Identify and define occupational fraud and abuse
II. Define asset misappropriations
III. Discuss the theories and ramifications of corrupt activities
IV. Understand fraudulent statements and how these financial instruments are used to commit and continue fraud and embezzlement.
V. Discuss the overall climate of fraud and abuse and whether that climate is a friendly place for corrupt activities in the 21st Century.
TOPICAL OUTLINE:
I. Introduction to Occupational Fraud and Abuse
II. Asset Misappropriations
A. Skimming
B. Cash Larceny
C. Check tampering
D. Register disbursement schemes
E. Billing schemes
F. Payroll and expense reimbursement schemes
G. Inventory and other assets
III. Corruption
IV. Bribery
V. Conflicts of Interest
VI. Fraudulent statements
A. Fraudulent financial statements
B. Non-financial statements
VII. Occupational fraud and abuse: The Big Picture
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Community College of Aurora |
CCA |
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