ACCY 518

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Credit: 4 hours.

Introduction to fraud examination with an emphasis on financial statement fraud. The course provides a comprehensive introduction to fraud examination. The topics addressed in the course include the unique characteristics of fraud examinations and a comparison to financial statement audits, the characteristics that should be possessed by fraud examiners, an overview of the fraud examination process, the nature and extent of fraud, an introduction to the taxonomy of financial statement frauds, techniques for evidence collection including interview techniques, Benford's law, and the development of fraud reports.

Prerequisite: Enrollment in graduate accounting degree program or consent of the department. This class is restricted to MAS and MSA students: Accountancy-UIUC.

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