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ACC691 Detection and Prevention of Fraudulent Financial Statements

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Short introduction of the course:

The course ACC691 Detection and Prevention of Fraudulent Financial Statements analyzes different kinds of fraud and its impact on the financial information presented. The main aim of this course is to recognize common fraud schemes and scams. By pursuing this course, the students will learn how to review, detect and examine possible financial statement fraud by addressing topics, such as off balance sheet financing, income smoothing, fictitious sales/revenue, all along with the understatement of liabilities. Diverse techniques will be employed to explore substantive analytical practices to assess the risks of financial statement fraud.

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