I was very excited about this class because not only does it involve accounting, but it also took a look at the criminal side of things. It was fascinating to see how the minds of these criminals work, and how they think they will repay their debts.

The main takeaway from this class would be the fraud triangle. That is motive, opportunity, and rationalization. This explains the process of someone committing fraud. First, they must have the motive or pressure to do it as in financial pressures, an addiction, or wanting a better lifestyle. Secondly, they must have an opportunity to take the money, such as being at the top of the company. Many of these companies do not have separation of duties which is how fraudsters get away with their crimes. Lastly, they rationalize their guilt to themselves.

This class was not originally an honors course, but my roommate and I were able to enhance this class and create a poster. My artifact is our enhancement poster, and it is titled “Data Breaches: Think You’re Protected?” This was a very interesting topic to research, and I learned how we think that large companies are secure and have things up to date when they really do not.