Font Size: 
Teaching Fraud Prevention and Detection to the Non-accounting Major
Becky Lynn Smith, Sean Andre, Aaron Pennington

Last modified: 2011-09-08


Every two years the Association of Certified Fraud Examiners produces a Report to the Nations on Occupational Fraud and Abuse.  An analysis of the last five reports reveals interesting trends regarding the types of fraud being perpetrated, profiles of perpetrators, and industries hardest hit by occupational fraud.  Although many accounting programs are including courses in financial fraud in their curricula, students in other business majors who pursue non-accounting careers also need to understand fraud’s impact on industries such as banking, financial services, manufacturing, government and public administration, retail, and others. This paper will identify trends in occupational fraud and recommend ways fraud prevention and detection education can be integrated into the undergraduate curricula of non-accounting majors.


fraud, fraud education