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Detailed Course Information

 

Fall 2019
Dec 01,2021
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Information Select the desired Level or Schedule Type to find available classes for the course.

ACCT 620 - FRAUD EXAMINATION & ADV. AUDIT
This class is designed to explore the principles and techniques required to prevent and detect fraud in the financial reporting system. Students will be introduced to tools that will enable them to understand the risks associated with ineffective internal control, industry issues, and remoteness of information factors and complexity of business transactions that would create a greater risk of fraud. Students will examine different fraud prevention and detection procedures and the impact on both the reporting and auditing process. ln addition, this course will help students l) understand and apply the fraud triangle, 2) be aware of the types of fraud schemes that exist and the red flags that indicate their presence, 3) obtain knowledge of techniques that can be used to detect fraud, and 4) understand the importance of evidence preservation and its use in court. The integration of ethics and managerial responsibility pertaining to integration of an effective internal control system throughout the reporting process will be infused throughout the curriculum.
0.000 TO 3.000 Credit hours
0.000 TO 3.000 Lecture hours

Levels: Graduate
Schedule Types: Hybrid, Lecture, Online Course

Accounting Department

Course Attributes:
MSAC COURSE FOR GRAD FEE ASMNT

Restrictions:
Must be enrolled in one of the following Programs:     
      Non-Degree-MSAC
      MS-Accounting
Must be enrolled in one of the following Levels:     
      Graduate

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