Prevention and Detection of Fraudulent Financial Reporting
X58.8402
/ $750
SPRING 2010
Continuing Education:
Accounting, Taxation, and Legal Programs
Examine the various types of fraud that involve accounting information. We cover financial fraud related to major business processes, as well as the common techniques used to assess the risk of financial statement fraud. Specific topics may include off-balance sheet liabilities, fraudulent sales, asset valuations, "big bath" accounting, conditional sales, understatement of liabilities, income-smoothing special purpose entries, improper expense capitalization, and improper use of percentage of completion.
Prerequisites:
Introduction to Forensic Accounting/X58.9401.
2.0 CEU (24 50-minute hours)
This course is applicable toward:
Related Subject Areas: Accounting, Forensic Accounting
Section 1
Monday 6:00pm-8:30pm
February 8 - April 12
No Class 2/15, 3/15
8 Sessions
Location: Off Campus
