ACCT 450 - Fraud Examination II 3 hours.
Description This course is a continuation of 350 and increases the student’s ability to better understand what occupational fraud is and how it is committed, prevented, and resolved. This course is concerned with examining the three main categories of occupational fraud: asset misappropriation, corruption, and the issuance of misleading financial statements. During the semester, the student will learn various prevention, detection, and investigation strategies used in fighting fraud.
Prerequisite/Corequisite Prerequisite: 350 or 499.
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