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Dec 03, 2024
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ACCT 5155 - Fraud Risk Management/Examination (3) Course is a survey of white-collar/occupational fraud schemes, and how to identify, investigate, and mitigate them. The merits of criminal and civil legal action as a deterrent and means of recovery will be explored. We will examine the impact of criminologists on current investigation standards. Special topics also include expert witnesses, fraud in bankruptcy, and fraud in business acquisitions. The course will cover a wide array of concealed thefts in organizations, corruption in business and government, and financial statement frauds. The course will specify the impacts of fraud on financial statements, but no prior accounting knowledge will be assumed. This course is co-listed with ACCT 4155.
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