AC 338 Fraud, Criminology,and Civil Litigation
When people commit fraud, they can be prosecuted criminally and/or civilly. This course discusses the types of evidence and the role evidence plays in successful prosecution and/or litigation. A plethora of federal statues prohibiting a wide variety of fraudulent and corrupt practices are examined, including bribery of public officials, Anti-Kickback Act of 1986, mail fraud, bank fraud, securities fraud, and the Racketeer Influence and Corrupt Organization (RICO) statute. The major differences between civil and criminal cases are illustrated and discussed. This course also focuses on psychological and sociological theories of criminal behavior relative to forensic accounting.