ACCT 655 - Fraud Detection: Investigation and Prevention

3 Credit(s)

This course introduces managers, accountants, and auditors to fraud and the techniques used to detect and deter fraud. Topics covered include fraud examination, internal fraud, forensic accounting, and financial statements fraud. Case studies of actual incidents of fraud are discussed including how the frauds were perpetrated, concealed, and detected. Discussion focuses on the body of knowledge developed in the fields of accounting, law, investigation, and criminology that deal with fraud.
Prerequisite(s): BUS 528 or equivalent (an undergraduate auditing course is recommended but not required).