Jun 19, 2021  
2021-2022 Undergraduate & Graduate Catalog 
    
2021-2022 Undergraduate & Graduate Catalog

ACCT 450 - Advanced Fraud Examination


3 Hour(s) Credit
Analysis and discussion of issues relating to fraud and forensic accounting. Identify the resources for detecting fraud, evaluate the conditions that encourage fraud, and design effective fraud detection and prevention plans. Focus on the perspective of public, internal and private accountants. Discuss the principles and standards for proactive and reactive investigation, as well as detection and control of fraud. Focus on the high-risk fraud environments where assets are more vulnerable to misappropriation and fraud because of either lack of, or because of non-functioning, internal controls. The study of various fraud investigative methods emphasizes the skills needed to identify, investigate, and litigate fraud and forensic accounting allegations.
Three hours per week.
Prerequisites C or better in ACCT 418 .
Corequisites This course may be taken concurrently with ACCT 451 .
(fall offering only)