ACTY 6270 - Accounting Fraud

This course identifies various aspects and elements of fraud as it occurs in business. Three major categories of fraud will be examined: asset misappropriation, financial statement misstatement, and corruption. The course begins with an introduction to the problem, and then analyzes how fraud can be prevented. The course covers the various methodologies for detection and investigation of fraud as well as resolution attributes and related matters.

Note: Open to graduate students only.

Prerequisites/Corequisites: Prerequisite: ACTY 4160 with a grade of “C” or better.

Credits: 3 hours

Restrictions: Enrollment in HCOB graduate business courses requires admission to the MBA or MSA program or the approval of the Director of Graduate Business Programs.