2023-2024 Graduate and Professional Studies Catalog 
    
    May 24, 2024  
2023-2024 Graduate and Professional Studies Catalog
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AC 6640 - Fraud Risk Management and Interrogation


This course studies the responsibilities of the auditor in detecting fraud, focusing on Statements of Auditing Standards No. 53, 82, and 99. The roles and responsibilities of the audit committee, senior management, financial  management, and internal and external auditors will be reviewed. Securities and Exchange Commission Staff Accounting Bulletins 99 on Materiality and 104 on Revenue Recognition will be covered. Specific fraud audit methods and checklist will be studied. In addition, students will learn about common techniques used to question individuals involved in fraudulent tax activities. Credits: 4



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