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The Graduate School

Fraud Examination Curriculum

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Otterbein University’s MBA Program offers a concentration in the high demand and rapidly growing area of Fraud Examination. With a seemingly never ending increase in the amount of fraud being committed nationally, the demand within the business environment for managers trained in fraud recognition and preventative techniques is also on the rise.

This specially designed series of courses fulfills the elective credit requirements for the MBA program. Candidates must have completed College Algebra (MATH 0900) and Financial Accounting (ACCT 2000) prior to beginning the Fraud Examination courses.

Fraud Examination Concentration Requirements
(4 courses, 3 credit hours each)

ACCT 5900 - Fraud Examination
This course provides an introduction to the field of fraud examination, with emphasis on the detection, investigation, and prevention of corporate fraud. In particular, there will be critical examinations of: internal management control systems that can be used to deter and/or detect fraud; behavioral attributes and employee actions that might indicate fraud; investigative techniques for confirming fraud; and the design of systems oriented at the prevention of fraud. An examination of various fraud schemes will also be conducted. The course is taught using a combination of lectures, videos, seminar type discussions, and fraud-oriented cases using the case method. The focus is toward management, rather than accountants and auditors. ACCT 2000 is a prerequisite to this course.

ACCT 5910 - Investigation Methods and Interviewing
To provide an overview of the various techniques and methods used in both the investigation of suspected fraudulent activities and schemes and the interviewing and/or interrogating of personnel relating to a suspected fraudulent activity or scheme. Ethical behavior and critical thinking are emphasized. Prerequisite: ACCT 5900

ACCT 5920 - Criminology and Legal Aspects
This course provides an overview of the types of human behavior, criminal behavior, theoretical explanations of crime, and societal response to crime. In addition, the various legal aspects of fraud and the investigative techniques of fraud will be explored. Information literacy and intellectual engagement will be emphasized. Prerequisite: ACCT 5900; May be taken concurrently with ACCT 5900 with permission of the instructor.

ACCT 5930 - Forensic Accounting
To provide knowledge of the special skills in accounting, auditing, finance, quantitative methods, research, and investigative methods required in the field of forensic accounting. Emphasis is focused on the application of those skills to case situations as the ability to “think outside of the box” is developed and refined. Analysis and critical thinking is stressed. Prerequisite: ACCT 5900

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/ The Graduate School

The Graduate School is located in Roush Hall, room 208.

Office Hours
M-F: 8:30 am – 5:00 pm

p/ 614.823.3210
e/ grad@otterbein.edu

/ MBA Personnel

Eric Lloyd
Director, MBA program
p/ 614.823.1445
e/ elloyd@otterbein.edu

Patricia Hohlbein
MBA Program Recruiter
p/ 614.823.1095
e/ phohlbein@otterbein.edu

Erica Huffman
Graduate Assistant
p/ 614.823.1096