ADMJ 0089. Fraud Examination
Units: 3
Advisory: Completion of ADMJ 54 with grade of "C" or better
Hours: 54 lecture
Covers principles and methodology of fraud detection and deterrence. Includes topics such as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. (CSU)
ADMJ 0089 - Fraud Examination
http://catalog.sierracollege.edu/course-outlines/admj-0089/
Catalog Description DESCRIPTION IS HERE: Advisory: Completion of ADMJ 54 with grade of "C" or better Hours: 54 lecture Description: Covers principles and methodology of fraud detection and deterrence. Includes topics such as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. (CSU) Units 3 Lecture-Discussion 54 Laboratory By Arrangement Contact Hours 54 Outside of Class Hours Course Student Learning Outcomes Define the nature and symptoms of fraud, who commits it, and why. Evaluate the methods to prevent fraud and the approaches to detecting it. Analyze fraud investigation techniques. Apply ethical decision-making skills to fraud scenarios. Course Content Outline I. Introduction II. Skimming III. Cash Larceny IV. Billing Schemes V. Check Tampering VI. Payroll Schemes VII. Expense Reimbursement Schemes VIII. Register Disbursement Schemes IX. Non-Cash Assets X. Corruption XI. Accounting Principles and Fraud XII. Fraudulent Financial Statement Schemes XIII. Interviewing Witnesses XIV. Occupational Fraud and Abuse: The Big Picture Course Objectives Course Objectives 1. Compare and contrast occupational and non-occupational fraud. 2. Differentiate between fraud and abuse. 3. Describe how perceived opportunity and rationalization contribute to fraud. 4. Compare the two principal categories of skimming schemes. 5. Explain how sales skimming is committed and concealed. 6. Show how cash register manipulations are used to skim currency. 7. Identify and explain techniques for preventing and detecting sales skimming. 8. Define methods typically used by fraudsters to conceal receivables skimming. 9. Explain proactive audit tests that can be used to detect skimming. 10. Compare and contrast cash receipts schemes from fraudulent disbursements. 11. Recognize the difference between cash larceny and skimming. 12. Analyze weaknesses in internal controls as inducing factors to cash larceny schemes. 13. Identify measures that can be used to prevent and detect cash larceny at the point of sale. 14. Identify various methods used by fraudsters to conceal cash larceny of receivables. 15. Identify and explain controls and procedures that can be used to prevent and detect cash larceny from bank deposits. 16. Compare and contrast categories of fraudulent disbursements. 17. Define what a shell company is and how it is formed. 18. Compare and contrast principal categories of check tampering. 19. Differentiate the three main categories of payroll fraud. 20. Analyze the five main categories of non-cash misappropriations. 21. Compare and contrast bribery, extortion, and illegal gratuities. 22. Define fraud as it relates to financial statements. 23. Compare and contrast the five classifications of financial statement fraud. 24. Identify and provide examples of effective interview questions. 25. Demonstrate a proper investigative interview related to fraud. 26. Compare and contrast fraud prevention and fraud deterrence. Methods of Evaluation Objective Examinations Reports Reading Assignments 1. After reading the textbook chapter relating to skimming, utilize the Internet as a news source and locate and provide the class with a link to a news article that discusses a potential criminal situation that may involve skimming. 2. Read the chapter relating to billing schemes. Research the Internet and locate a source that describes a "real life" billing scheme scenario and submit a link to that source to the instructor. Writing, Problem Solving or Performance 1. Utilizing the Internet, locate an article that describes an on-going criminal investigation relating to an alleged "white collar" crime. Identify potential sources of information that may assist fraud examiners in determining whether the conduct indicated in the article constitutes a crime and prepare a two-page written paper identifying potential sources and your recommended approach to obtaining evidence. 2. Research potential real estate lender fraud situations and prepare a two-page report detailing what records will help you establish whether or not fraud has occurred. Other (Term projects, research papers, portfolios, etc.) Methods of Instruction Lecture/Discussion Distance Learning Other materials and-or supplies required of students that contribute to the cost of the course.
Administration of Justice
http://catalog.sierracollege.edu/departments/administration-justice/
Overview The Administration of Justice program offers students an Associate Degree for Transfer which prepares students for transfer into the California State University system. In addition, there are three associate degrees offered with specific areas of concentration. Each concentration has specific core courses that are required of all students. Courses are available in law enforcement, specializing in police activities that promote public safety and service to the community; courts, specializing in responsibilities to the public through the trial system of adjudication; and corrections, where sentenced individuals are subjected to society's effort to provide accountability and correct the deviant behavior. The Administration of Justice program also offers a number of POST certified peace officer training courses, including PC 832 Arrest and Firearms, as well as Modules III and II of the POST Regular Basic Course (Law Enforcement Academy). Successful completion of the two modules allows students to be hired as Level III or Level II Reserve Peace Officers in California. The Department also offers some in-service POST training courses for continuing professional development. TRANSFER MAJOR REQUIREMENTS in Administration of Justice are available in the Counseling Center. In all cases, students should consult with a counselor for specific transfer requirements. Four-year graduates in Administration of Justice are qualified for career pathways in law enforcement, the courts and corrections. Faculty Ralph McGill Professor, Administration of Justice B.A., New College of California
