Forensic Auditing and Fraud Examination (C)

Catalog description

This course is an introduction to forensic auditing designed to detect employee asset misappropriation and fraudulent financial reporting. It examines various aspects of forensic accounting/auditing, fraud prevention and detection, including the sociology of fraud, elements of fraud, ethics, types and costs of fraud, use of internal controls to prevent fraud, and use of technology in fraud detection. This course also covers basic aspects of internal auditing and operational audits performed by internal auditors. Prerequisites and Corequisites Prerequisites: ACCT 210 and ACCT 211 Cross-listed: Dual listed with ACCT 541 Note (C) denotes common course.