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Prerequisites : ACCT 122.

This course analyzes the principles involved in the detection and prevention of fraud as it pertains to financial matters. The course will explore the vast body of knowledge gained by accounting practitioners and will utilize critical thinking to apply these factors to the prevention of financial-statement and employee fraud. Upon completion of this course, the student should be able to describe how and why fraud is committed, use creative ways to detect and prevent fraudulent conduct, and understand how allegations of fraud should be investigated and resolved.