ACCT 3100. Introduction to Fraud Examination. 3 Hours.

Prerequisite: ACCT 2101 with a grade of "C" or better. An introduction to the prevention, investigation, and detection of fraud. Topics covered include, but are not limited to, types of fraud, asset misappropriations, financial statement misstatements, consumer fraud, fraud against organizations, and internal controls. Students identify fraud prevention, detection, and investigation techniques.