ECF 601/FACC 701: Examination: Principles and Practices
This course will provide students the weapons to fight fraud by focusing on basic fraud schemes, information and evidence gathering, criminal and civil prosecution, and criminology and ethics. The objective of this course is to provide students with methodologies for resolving fraud allegations from inception to disposition. Students taking this course gain an understanding of the different types of fraud, the legal environment of fraud, and the ways to obtain evidence and assist in the detection and prevention of fraud.
ECF 604/FACC 704: The Computer and Internet Fraud
Computers have made organizations easier to run. All accounting information, inventory records, customer data, and intellectual property that an organization possesses is contained somewhere in an electronic file. As such, these electronic files are vulnerable to attacks from both employees and outsiders from around the world. This course will provide the student with an understanding of how computer fraud and manipulation is accomplished and what security measures should be instituted to prevent it.
ECF 605: Corporate Ethics and Compliance
This course will examine corporate compliance as a response to the Sarbanes/Oxley legislation, which requires corporations to implement programs designed to impact business practices relative to honesty, integrity, compliance, and ethical behavior. Students will review the elements of the Act with particular emphasis on the areas of the Federal Sentencing Guidelines, Public Company Accounting Oversight Board (PCAOB); auditor independence; corporate responsibility; enhanced financial disclosure; corporate fraud; and accountability as they relate to the promotion of enhanced financial security and address corporate malfeasance. Students will evaluate case studies of practical applications of theories and practices on the implementation of ethics and professionalism.
ECF 610: Criminal Justice and Legal Concepts
The course provides an overview of the legal systems and expertise required for fraud risk professionals. The course enables participants to deepen their knowledge of the U.S. legal system by acquiring a broader understanding of processes and procedures that focus on fraud investigation, prosecution, and civil remedies. The course covers knowledge of law enforcement agencies, federal rules and regulations and evidence management, and expert testimony.
ECF 619: Network Administration
This course is cross-listed with CIS 619.
ECF 625: Litigation Support Practices and Procedures
Learners will explore white collar misconduct that constitutes civil and/or criminal fraud in a corporate setting, including but not limited to: (1) falsification of business records; (2) false billing; (3) forgery of documents or signatures; (4) embezzlement; (5) creation of false companies; (6) false insurance claims; (7) bankruptcy fraud; (8) investment frauds (such as Ponzi schemes); (9) tax fraud; and (10) securities fraud. Students will develop processes and procedures for proper evidence management as well as learn how to prepare to serve as an expert witness and write legally sound expert reports.
Prerequisite: ECF 610
ECF 632/FACC 702: Financial Statement Fraud
Financial statement fraud involves intentional misstatements or omissions of financial statement amounts or disclosures to deceive users of the statements. This topic, commonly known as “cooking the books,” will introduce students to management's motives and pressures to achieve desired financial results as opposed to true economic financial results. This course will enable students to both understand and detect the creative accounting methods management employs to “cook the books,” along with related fraud prevention strategies.
ECF 636/FACC 703: Occupational Fraud and Abuse
Occupational fraud and abuse is described as the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of one’s employing organization’s resources or assets. Through the use of real-life case examples, this course will focus on the types of persons most likely to perpetrate occupational fraud, the conditions under which fraud might be committed, and the specific schemes used to defraud organizations of amounts ranging from hundreds to millions of dollars.
ECF 638: White Collar Crime
This course focuses on the battle between personal gain and individual integrity and provides a comprehensive analysis of white-collar crime in American society. The course presents a picture of all types of white-collar crime, and includes discussion of high-profile cases, trends in criminal activity, consequences of criminal behavior, and the impact on victims. The course addresses the economic crisis, its causes, cases and participants, and the impact of white-collar crime.
ECF 644: Information Security
This course is cross-listed with INL 644.
ECF 650: Self-Assessment for Leadership
This course is cross-listed with MBA 810.
ECF 655/FACC 705: Fraud Detection and Prevention: Special Cases
The opportunity to commit and conceal fraud exists only when there are assets susceptible to misappropriation and a lack of internal controls to prevent or detect fraud. This course will focus on the high-risk fraud environments wherein assets are more vulnerable to misappropriation and fraud because of either a lack of, or non-functioning of, internal controls. The study of various fraud investigative methods and the process for communicating an expert report will be an essential part of this course.
ECF 658: Data Mining
This course is cross-listed with CIS 658.
ECF 665: Computer Digital Forensics
This course examines techniques used to conduct computer crime investigations and gather probative evidence to secure a conviction under state and federal laws. Students will simulate a computer forensic investigation: developing an investigation plan, securing the crime scene, analyzing evidence, preparing the case for court, and testifying in a moot court situation.
ECF 880: Integrative Capstone
The capstone project is an opportunity to pursue an independent learning experience focused on a specific aspect of economic crime forensics based on the student interest. The capstone is intended to extend students beyond the coursework and cases to apply knowledge in ways that are relevant to their professional goals. Students will work on a research project or in an experiential learning environment. Each student will be required to present his/her capstone both as an oral presentation and a summary written document.