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Fraud Examination

Course title

Fraud Examination

Code

 518

Professor

Prof. Zorica Bozhinovska Lazarevska, Ph.D.

Course objectives (competences):

Upon completion of course instruction and successful passing of the examination, students should be competent for:

  • Understand the causes and scope of fraud and criminal activity in the economy and society as a whole;
  • Understand alternative methods for their prevention, detection and investigation;
  • Recognize the elements of the fraud triangle and fraud diamond;
  • Increase their ability to recognize the risk factors of fraud, identifying symptoms of fraud and detection of sophisticated fraud schemes incorporated in the financial statements;
  • Understand and apply accounting, auditing and investigative techniques that can be applied when collecting evidence in order to disclosure fraud for the purposes of judicial investigations.

Course content:

  1. Introduction to fraud;
  2. Management fraud;
  3. Other types of fraud;
  4. Liability of the fraud auditor;
  5. Fraud Triangle;
  6. Fraud Diamond;
  7. Prevention of fraud;
  8. Recognition of the symptoms of fraud – “red flags”;
  9. Discovering fraud;
  10. Fraud Investigation;
  11. Providing evidence;
  12. Notification of detected fraud;
  13. Legal aspects and resolving cases of fraud;
  14. Forensic Auditor;
  15. Frauds in current corporate scandals (ENRON, WorldCom, Parmalat, Adelphia, Tyco, ZZZZ-Best, etc.).
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.