ACCT 4180 Fraud Examination
3 semester hours
An introductory course designed for business managers and those beginning careers in accounting and auditing. The course stresses the nature of fraud, its litigation, approaches to detecting and preventing fraud, fraud inquiry methods, and reports issued by fraud examiners. Specific topics covered include: financial statement fraud, asset conversion frauds, computer frauds, and bankruptcy frauds. The course advocates a more careful and skeptical view of financial transactions and information.
Prerequisite: ACCT 3110 with a minimum grade of C (2.0).