ACC 562 Detection and Prevention of Fr
This second course in forensic accounting and fraud examination examines the types of fraud and the impact on the financial information presented. The focus is on the common fraud schemes and scams. Students review, detect, and investigate possible financial statement fraud by addressing topics including income smoothing, off balance sheet financing, fictitious sales/revenue, and understatement of liabilities. Techniques will be used to explore substantive analytical procedures to assess the risks of financial statement fraud.