Class Details

ACCT 73
Fraud Detection and Deterrence

Course Description

The principles and methodology of fraud detection and deterrence as it relates to occupational fraud are covered in this course. The course includes such topics 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, risk assessment, and interviewing witnesses.

Class Details

Class Dates: This class runs from 2025-04-07 to 2025-06-27.
Footnote:
ACCT-073.-64Z: Fully ONLINE. This is an online class that does not have scheduled meetings. Students can log in anytime to do the required weekly course work. Students must have access to a computer, the internet and an individual email address. We recommend a laptop or desktop computer to successfully complete the course; a tablet or phone may not be adequate for all assignments and tests. Most De Anza classes will use the Canvas course management system. Information about Canvas and Online Education Orientation can be found in Canvas on the Student Resources page: https://deanza.instructure.com/courses/3382. The Student Online Resources hub with extensive information and tips can be found at deanza.edu/online-ed/students/remotelearning.

Class Materials

View textbook and/or other materials available at the Bookstore.

Course Details

Units

5 Units

Hours

• Weekly Lecture Hours: 5
• Weekly Lab Hours: 0

Program Status

Program Applicable

Credit

Credit - Degree Applicable

Grading Method

Letter Grading

Requisite and Advisory

Prerequisite

ACCT 1B or ACCT 1BH