ACC 4650 - Fraud: Issues in Accounting and Auditing

3(3 + 0)

Prerequisite: ACC 3090, ACC 3300, ACC 3400, ACC 3520

The purpose of this course is to examine various aspects of fraud. Students will address ethical issues related to accounting and auditing. The course will provide an overview of the nature of fraud and its effects on business organizations. Methods to prevent, detect, and investigate fraud will be explored in detail. Students will develop skills in detecting and preventing asset misappropriation and other fraudulent activities. The importance of internal control and accounting information systems, as well as the role of the auditing process in the prevention and detection of fraud will be addressed.