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MACC 670 Fraud &Forensic Examination
3.00 credits
This class provides prospective auditors, accountants, and managers with an awareness of the extent and significance of fraudulent activity, and an understanding of the methods and techniques of prevention and detection. Consideration is given to (1) asset misappropriations and other fraud against the company, committed by employees, suppliers, and others, (2) consumer fraud, and (3) fraudulent financial reporting, along with the role of ethics and corporate governance in minimizing fraud.