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De Anza College

ACCT 73

Fraud Detection and Deterrence · 5 units

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About this course

The principles and methodology of fraud detection and deterrence as it relates to occupational fraud are covered in this course. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, risk assessment, and interviewing witnesses.

Sections this term

Fall 2026 · updated Sep 3, 3:00 PM UTC

No section is scheduled at De Anza College for Fall 2026. The course can still be offered in a later quarter.

Enrollment availability changes frequently. Confirm status in the official FHDA registration system before enrolling.

Prerequisites

Catalog wording: “ACCT D001B or ACCT D01BH

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Articulation, prerequisites, course details and class availability all come from sources that change. If something here does not match the official record, tell us and we will fix it — corrections from students and staff are the fastest way this stays accurate.