AC 150 Forensic Accounting
This course provides an introduction to fraud and an overview of the fraud problem. It introduces the accounting techniques used in the detection of financial fraud, malfeasance, embezzlement, bribery and corruption schemes, and other white-collar crimes. This course explores detection of fraudulent financial statements, the external auditors' responsibility to detect fraud, and an understanding of internal controls as they relate to fraud. The course describes fraud perpetrators and their motivations for being dishonest and provides an overview of the different ways to fight and reduce fraud. It includes a plethora of cases.
Prerequisite
AC 161; or permission of instructor; for Accounting majors only
Corequisite
Concurrent enrollment in AC 161
Distribution
Writing Intensive Course