ACCT 231

Fraud Examination and Internal Audit

Accounting ยท Olayan School of Business ยท 3 credits
A course on fraud examination and internal audit. This course covers concepts and topics of fraud detection, deterrence and prevention; types of financial statement and occupational fraud; and investigation and interviewing techniques. It also covers functions of internal audit, audit committees and corporate governance, planning and performing the internal auditing engagement, and coordination of internal auditing and external auditing.