“Fraud is a pervasive problem in our society affecting both the personal and professional lives of individuals. Education is the best tool to deter fraud. The informed student should possess the skills and knowledge required to prevent, identify, and properly address fraud. Fraud Examination courses are offered at the undergraduate and/or graduate levels at many colleges and universities. Ultimately, Fraud Examination should be a required course for all business
majors. Since this is not the case, it would be beneficial for students to be taught fraud basics in the initial accounting courses that are compulsory to all business majors.

This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.”

Phyllis Belak, CPA, CFE, West Chester University of Pennsylvania
Lori Fuller, Ph.D., CPA, West Chester University of Pennsylvania
Kevin Flynn, Ph.D., C, West Chester University of Pennsylvania

»Read “The Integration Of Fraud Examination Concepts Into Introductory Accounting Courses