ACC 560 Fraud Examination

This course initially provides a basis for internal audit principles and then concentrates on the study of fraud examination. The specifics of the course focus on the theories of fraud, the “fraud tree,” fraud awareness, fraud schemes, especially those related to financial fraud, and fraud deterrence practices. ACC 560 is appropriate for students who have already taken ACC 450— Internal Auditing or as a separate course for those who have not taken ACC 460.

Often cross-listed with ACC 460

Credit 3 hrs May not be repeated for additional credit
Grade Mode Normal (A-F) Course Rotation Winter (in-person/hybrid, online)

Prerequisites - (ACC 501) or (ACC 240 and ACC 241)
Restriction by Major -
Restriction by Degree Type - Graduate standing

Additional Information - A student who completed an undergraduate equivalent of a course prerequisite may request department permission to enroll in this course. Students who do not meet prerequisites may request department permission to enroll in the course, enrollment not guaranteed. Student should not enroll in this course if credit for ACC 460 has already been earned.

Equivalent Course(s) - ACC 460, ACC 650
Course History -
Change to course description and course restriction 06/2025, effective Fall 2025; Change to description 10/2024, effective Fall 2024; Course rotation updated 12/2022; Additional information updated 12/2019; Prerequisites and class level restriction updated 11/2019; Course Rotation added 3/2015; Error in Description 7/2014

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