ACCT 418 - Fraud Examination

3 Hour(s) Credit
Gain an introduction to the principles and practices of fraud examination and forensic accounting. Topics include the nature and types of fraud, factors that contribute to fraudulent behavior, and techniques for fraud prevention, detection, and investigation. Analyze environments where weak or ineffective internal controls increase the risk of asset misappropriation and fraud and evaluate methods for designing effective detection and prevention strategies. Emphasis is placed on the roles of public, internal, and private accountants in addressing fraud, as well as the standards and practices for proactive and reactive investigation. Develop both foundational knowledge and applied skills necessary to identify, evaluate, investigate, and support the resolution of fraud and forensic accounting cases.
Three hours per week
Prerequisites C or better in ACCT 201, ACCT 202; and 56 credits
Undergraduate/Graduate Swing Equivalent ACCT 518