ACCOUNTING FRAUD EXAMINATION

About this Course

  • 144 students enrolled
  • 5 instructors

Course Description

This course is designed to provide an understanding of accounting frauds. It delves with various means and methods adopted in committing accounting frauds as well the reasons and consequences of such frauds. The paper sharpens the ability of the students in recognizing the red flags of such frauds and equips them with the techniques in the detection and investigation of them. It also examines some more complex frauds.

Course Learning Outcomes

1 ) 1. analyse the nature, determinants, symptoms and consequences to provide solutions in tasks related to accounting fraud cases (C4)
2 ) 3. demonstrate ethics and professionalism in tasks related to accounting fraud cases (A3)
3 ) 2. evaluate quantitative and qualitative accounting information in providing solutions in tasks related to accounting fraud cases (C6)

Course Details

STATUS : Open
DURATION : FLEXIBLE
EFFORT : 3 hours per week
MODE : 100% Online
COURSE LEVEL : Beginner
LANGUAGE : English
CLUSTER : Business & Management ( SP )

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 Syllabus

• Seriousness of the Fraud Problem
• Meaning of Fraud
• Types of Fraud

• Profiling the Fraudsters
• Elements of Fraud – Pressure, Opportunity and Rationalization
• Theory of Fraud
• Recognising the Symptoms of Fraud

• The Problem of Financial Statement Fraud
• Why These Problems Occurred
• Nature of Financial Statement Fraud
• A Framework for Detecting Financial Statement Fraud

• Revenue-Related Fraud
• Inventory and Cost of Goods Sold Frauds

• Ways to Manipulate Liabilities
• Identifying Understatement of Liability Fraud Exposures
• Detecting Understatement of Liability Fraud Symptoms
• Proactively Searching for Symptoms Related to the Underreporting of Liabilities


• Identifying Asset Overstatement Fraud
• The Slippery Slope of Earnings Management
• Identifying and Actively Searching for Asset Overstatement Fraud Symptoms


• Kinds of Disclosure Fraud
• Detecting Inadequate Disclosure Fraud
• Symptoms Related to Overall Misrepresentation about the Company or Its Assets
• Disclosure Fraud Related to Financial Reports and Financial Statement Footnotes


• Theft of Cash through Larceny
• Theft of Cash through Skimming
• Cash Theft through Fraudulent Disbursements
• Theft of Inventory and Other Assets



• Fraud Prevention
• Fraud Detection
• Fraud Investigation
• Follow-Up Legal Action

Our Instructor

PROFESOR DR RAZANA JUHAIDA BINTI JOHARI

 Course Instructor
UiTM Shah Alam

PROFESOR DR SUHAILY BINTI HASNAN

 Course Instructor
UiTM Kampus Puncak Alam

PROFESOR MADYA DR SHARIFAH NAZATUL FAIZA BINTI SYED MUSTAPHA NAZRI

 Course Instructor
UiTM Kampus Puncak Alam

MOHD AFIQ BIN AZERO

 Course Instructor
UiTM Kampus Puncak Alam

MOHD FAIRUZ BIN ADNAN

 Course Instructor
UiTM Kampus Puncak Alam

 Frequently Asked Questions

A1 : Yes, of course, you will be rewarded with a certificate of completion.

A2 : You have to fulfill all continuous assessments and final examinations.

A3 : It is value-added if you can integrate knowledge from various disciplines.

A4 : Any persons who love to learn about fraud examination and accounting.

A5 : Depends on the student because different students have different abilities.

A6 : In law, fraud is intentional deception to secure unfair or unlawful gain, or to deprive a victim of a legal right. A hoax is a distinct concept that involves deliberate deception without the intention of gain or of materially damaging or depriving a victim.