Forensic Accounting and Fraud Examination    3 s.h

Catalog description

This course involves the study of forensic accounting with an emphasis on fraud prevention, deterrence and detection techniques. Topics include identifying occupational fraud, abuse, and the misappropriation of assets and revenue. Also introduced is the role of the COSO internal control framework, risk assessments, corporate governance and the internal audit profession. Prereq.: ACCT 2602 (C or better) or ACCT 2602H (C or better); 2.5 GPA.