Fraud Prevention and Internal Controls

1.5 units

This course is designed to provide students with an overview of various forms of fraud, the role of auditors and forensic accountants in detecting the fraud, and how internal controls may be designed to prevent such activity. The course will draw extensively on cases that illustrate the various types of fraud. In each topical area, students will examine the techniques that may enable an investigator to detect the fraudulent practices and also develop appropriate internal controls that would help a corporation minimize or prevent the fraudulent practices.