ACC 520 - Fraud Prevention & Detection

Institution:

Robert Morris University Illinois

Subject:

Description:

Exploration on how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated. Topics will include the examination of the legal elements of fraud, information security, fraudulent transactions, financial statement fraud, forensic accounting techniques, procedures of fraud investigation, and corporate ethics. Special attention will be given to the provisions of Sarbanes-Oxley ACT of 2002 as it relates to internal control and the AICPA's SAS 99 provisions for fraud detection. (Prerequisite: Acceptance into MBA Accounting concentration)

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.robertmorris.edu/

Phone Number:

(312) 935-6800

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Quarter

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