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), 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 -
Restriction by Class - Junior, Senior, or Second Bachelors standing

Additional Information - Not open to students with credit in ACC 560 Fraud Examination. Students may request department permission to enroll in the course if they do not meet the prerequisite requirements, but enrollment is not guaranteed.

Equivalent Course(s) -
Course History -
Change to major restrictions 11/2023, effective Fall 2024; Course rotation updated 12/2022; Change to major restriction 8/2016, effective Winter 2017

accounting, business

Winter 2025 Course Sections

Fall 2024 Course Sections