The following courses must be completed previously: COMM 217; COMM 316.
Description: This course examines the principles of fraud prevention, detection and deterrence. Topics covered may include the psychology of the fraudster, cash receipt schemes, cash disbursement schemes, non-cash misappropriations, corruption, fraudulent financial statements, fraud risk assessments, investigation techniques and interviewing witnesses. This course may also examine auditors’ responsibilities towards fraud, the evaluation of internal controls and important pieces of legislation such as the Sarbanes-Oxley Act and the Criminal Code of Canada. Finally, the ethical aspects associated with fraud are discussed. Class sessions consist of lectures and real-life fraud case/video discussions from various sources, including the Association of Certified Fraud Examiners.
- This course would be useful to all BComm students as it focuses on the role of management in the prevention and detection of fraud.
- Students who have received credit for this topic under an ACCO 470 number may not take this course for credit.