ACCM 6600 - Occupational Fraud

Credits: 3

Prerequisite(s): ACCM 5600 with “C” or better

Description: This course focuses on what constitutes occupational fraud and white-collar crime and how they are committed. Students develop the skills necessary to detect and investigate allegations of occupational and white-collar fraud and to cultivate an ability to detect material financial statement fraud. 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, are also explored.