Course Descriptions

Course descriptions are listed numerically. Prerequisites, if any, are indicated in italics above the course descriptions. These prerequisites have been established to assure an adequate and uniform background for students in advanced classes. Franklin University reserves the right to alter course offerings or course content without notice. Not all courses are offered every trimester.

ACCT 341
Fraud Examination (4 cr. hrs.)

Prerequisite(s): Financial Accounting (ACCT 215), Management Theory and Practices (BSAD 312) and Business & Professional Communication (COMM 320). Not open to students with credit for BSFR 341.
This course provides an overview of the methodology of fraud examination which involves obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and forensic document examination. Students will apply prevention, detection, and investigative strategies to determine why and how occupational fraud is committed. Students will analyze human behaviors that are difficult to identify and quantify (such as greed, deception, and cheating) that can be deterred, investigated, and prosecuted.

ACCT 342
The Behavioral Basis of Detecting and Deterring White Collar Fraud (4 cr. hrs.)

Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for BSFR 342.
This course provides an approach to detecting and deterring white collar fraud using principles and practices derived from the behavioral sciences.

ACCT 343
Legal Elements of Fraud (4 cr. hrs.)

Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for BSFR 343.
This course emphasizes federal legislation related to fraud examinations including coverage of laws that preserve the rights of individuals suspected of committing fraud and laws that govern civil prosecutions, the admittance of evidence, and the testimony of expert witnesses.

ACCT 344
Corporate Governance and Internal Control Assessment (4 cr. hrs.)

Prerequisite(s): Fraud Examination (ACCT/BSFR 341). Not open to students with credit for BSFR 344.
This course will review the provisions of the Sarbanes-Oxley Act of 2002 which include changes in corporate governance and the documentation, review, and testing of internal controls related to the safeguarding of corporate assets.