2021-2022 Brenau University Catalog 
    
    Dec 07, 2021  
2021-2022 Brenau University Catalog
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AC 440 - Fraud Examination

(3)
A study related to how and why occupational fraud is committed, how fraudulent conduct can be deterred, and how allegations of fraud should be investigated and resolved. Course content includes asset misappropriations, corruption and fraudulent financial statements. Related issues include how to: 1) spot the “red flags” of fraud, 2) comply with auditing and other anti-fraud standards, and 3) develop and implement effective preventive measures designed to save businesses from occupational fraud and abuse. Prerequisite(s): AC 200 or AC 201



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