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Sep 07, 2024
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ACCT 560 - Fraud Examination Credit(s): 3 3 hours lecture, 3 hours contact Prerequisite(s): ACCT 241 - Intermediate Accounting II and ACCT 420 - Auditing and Assurance Services or their equivalents. (These are undergraduate courses - please refer to the undergraduate catalog for course descriptions). This course helps students better understand the significance of fraud in the modern accounting world. Students are prepared to identify, detect and prevent financial fraud. Some topics include the discussion of financial statements, e-business, consumer and tax frauds. Students will use Financial Statement Fraud Standards, including SAS 99 and Sarbanes-Oxley. Research based case projects and presentations are required.
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