MN3612 Fraud Examination

This course provides an overview of the basic concepts and principles of fraud theory and its implications to the federal government. The course is designed to provide insights into fraud awareness in industry as well as in the federal government. The major emphasis is on the nature of fraud, why people commit fraud, fraud risk assessment, fraud prevention and deterrence, fraud detection, fraud investigation, management fraud, and other types of fraud such as conflicts of interest, bribery, and corruption. A special emphasis will be on government procurement and contract fraud schemes. This course covers a wide range of topics related to fraud theory, which are applicable to DoD and public service. Prerequisite: None.

Prerequisite

None

Corequisite

None

Lecture Hours

Lab Hours

Course Learning Outcomes

Course Learning Outcomes:

· Given a fraud case study, students will be able to identify the elements of the fraud triangle as it relates to the case study.

· Given a fraud article to read or a video clip to watch, students will be able to critically analyze the situation and determine any unethical failures, what caused the fraudulent behavior, and how the fraud could have been prevented based on the fraud theory concepts.

· Given a fraud scenario in a defense or government setting, students will be able to apply the fraud theory concepts and identify how the government can deter and detect fraud.

· Given a procurement fraud scenario in the DoD and government, students will be able to identify what type of procurement fraud scheme was used and construct strategies that could be put in place to deter procurement and contract fraud in the DoD and government.