TNCC Expands Accounting Curriculum with New Fraud Investigation Course

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Thomas Nelson Community College has expanded its Accounting curriculum to include ACC 240: Fraud Examination. New to Virginia’s Community Colleges (VCCS), the three-credit course introduces students to occupational fraud and abuse. Associate Professor of Accounting/Business Gwen Young created the course to enhance the Accounting curriculum at TNCC and statewide. “In the Accounting Department, we think that individuals in today’s world must have an understanding of the extent of occupational fraud and abuse that takes place in organizations. This aspect of business was missing from the VCCS curriculum, so we decided to go through the process of having this new course approved,” Young said.

The introductory level course gives students their first look at the wide range of occupational fraud and abuse techniques that are used to victimize organizations and the techniques available to organizations to protect them from becoming victims. The students use case analysis to explore the principles and methodology of fraud detection and deterrence in private industry, nonprofit organizations, schools and other organizations. “We want [the students] to be able to translate this awareness into the ability to help organizations protect themselves from potential fraud and abuse,”