Dec 04, 2024  
2023-2024 Undergraduate Catalog 
    
2023-2024 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 (in-person/hybrid, online)

Prerequisites - ACC 240  and ACC 241  
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.

Equivalent Course(s) -
Course History -
Course rotation updated 12/2022; Change to major restriction 8/2016, effective Winter 2017

accounting , business  


Winter 2025 Course Sections

Fall 2024 Course Sections




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