Governmental, Small Medium Enterprise (SME) and Not-for-Profit Frauds
This course is part of the following part-time on campus and/or online program(s):
Students learn about government, small medium enterprise (SME) and not-for-profit (NFP) frauds including: contract rigging, funding entitlement programs, fictions or double billing schemes, and kickback affect, cash larceny and skimming schemes. In addition to learning the characteristics and types of SME and NFP organizations, students are exposed to how internal controls and the Board of Directors play an integral role in the prevention of NFP and SME frauds. Students review recent government frauds and attempt to determine the cause and how they could be prevented in the future. They also learn the characteristics and types of SME frauds and how they differ from frauds against large government and private organizations.