ACC 447 Fraud

Fraud has a significant impact on businesses and on the economy. The course will study data relating to the prevalence of fraud, its impact on organizations, and its impact on individuals. The ethical framework and models pertaining to fraud will also be studied. We will also address the responsibilities of auditors in identifying and reporting fraud. Through studies and case analyses, students will learn how frauds have been perpetrated, how they were detected, and how they could have been prevented.