ACC 418 - Principles of Fraud Examination

This course examines the subject of fraud from both management and accounting perspectives. Utilizing a variety of techniques including text, lecture, case studies, guest speakers, and occasional videos, the course seeks to familiarize students with the conditions that facilitate fraud; the profile of the fraud perpetrator; common types of fraud; and methods of prevention, detection, and resolution. Numerous historical cases of fraud are examined. Students are brought to appreciate the prevalence of fraud in current society as well as the almost innumerable ways in which it can be committed. Students entering the business world are provided a perspective for understanding.

Prerequisite(s): ACC 110 (C- or higher), junior standing. Majors in fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See the School of Business enrollment policy for eligibility or contact the School of Business.
Co-requisite(s):
Credits: 3

Course Typically Offered: Limited
Course Type: Accounting