The course provides an introduction to financial fraud and fraud examination. Students learn about the different financial fraud schemes, with a focus on financial statement fraud. As main part of the studies, different investigation techniques (analysing documents, interview theory and application, information gathering, data analysis, digital forensics) are explained. Finally, in the area of fraud prevention and deterrence, students learn about the responsibilities of management and auditors and are introduced to fraud prevention programs and fraud risk management frameworks. Besides the theoretical considerations, students are supposed to work on selected case studies involving financial fraud.