ACF 331 Criminology and Ethics
An introduction to criminology/understanding human behavior, theories of crime causation, white-collar crime, organizational crime, occupational crime, fraud prevention programs, and punishment and the criminal justice system. The ethics portion covers current professional and ethical issues facing the fraud examiner, and the Association of Fraud Examiners (ACFE) code of ethics. 3 credits

ACF 332 The Law and Fraud
A study of the statutes and common law principles involved in prosecuting fraud through both criminal and civil systems, as well as the legal pitfalls one may encounter in conducting an investigation. The course includes an overview of the United States legal system, laws related to fraud, individual rights during an examination, criminal prosecution for fraud, the civil justice system, basic rules of evidence, testifying as an expert witness, as well as the Federal Rules of Civil and Criminal Procedure and the Federal Rules of Evidence. 3 credits

ACF 333 Fraud Investigation Techniques
A study of the tools and techniques necessary to develop information and evidence when conducting a fraud examination and identifying the perpetrators. It covers how to gather evidence through the examination of documents, interview theory and application, covert operations, sources of information, accessing online information, tracing illicit transactions, and reporting standards. Prerequisite: ACC 407. 3 credits

ACF 440 Fraud Examination
A study covering occupational fraud and abuse including asset misappropriation, corruption, and fraudulent statements. The course provides an understanding of fraud examination methodology, and sets forth the schemes used by executives, managers, and employees to commit fraud against their organizations. It provides an analysis and taxonomy of various kinds of frauds and includes cases that illustrate and help the student understand each type of fraud. Based on extensive empirical research in forensic accounting, the course aids the student in identifying exposure to loss and appropriate prevention, detection, and investigation approaches. Prerequisite: ACC 306 and BSM 304. 3 credits