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Jan 29, 2026
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2021-2022 Undergraduate Catalog This is not the most recent catalog version; be sure you are viewing the appropriate catalog year.
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ACC 460 - Principles of Fraud Examination
This course examines the principles of fraud examination and deterrence, including the fraud triangle and characteristics of fraud perpetrators and organizations that are more likely to have frauds perpetrated against them. Students will be prepared for certain sections of the Certified Fraud Examiners (CFE) and Certified Internal Auditor (CIA) and CPA professional exams.
Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F) Course Rotation Winter (evening)
Prerequisites - ACC 240 and ACC 241
Other Restrictions -
Restriction by Major - ACC-Major , AIS-Major , ACC-Minor , ACAC-150 , AIAC-150 , ACTX-150 , ECBB-Major , CIS-Major , ENTR-Major , FIN-Major , GBUS-Major , GBUS-Minor , IBAC , IBAI , IBCI , IBEC , IBEN , IBFI , IBGB , IBMG , IBMK , IBSC , MGMT-Major , MKTG-Major , SCMG-Major , or CNST-Major
Restriction by Class - Junior, Senior, or Second Bachelors standing
Additional Information - Not open to students with credit in ACC 560 Fraud Examination. Students who do not meet prerequisite requirements may request department permission to enroll in the course.
Keywords: accounting , business
Updates: Change to major restriction 8/2016, effective Winter 2017
Class listings and details page
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