Jan 18, 2022  
Loyola Marymount University Bulletin 2018-2019 
    
Loyola Marymount University Bulletin 2018-2019 [ARCHIVED CATALOG]

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.

Prerequisites: ACCT 3110  and ACCT 3140 , both with a minimum grade of C (2.0).