Cases in Internal Control, Ethics and Accounting Fraud 2600-ERSM1CICEAF
An examination of the constructs of Internal Contol as it is used to prevent and detect fraud in contemporary business organizations and NGOs with particular attention to historical cases and contemporary regulatory, economic, political and social influences. The analysis will examine the impact of ethical decision making on both for-profit and nonprofit organizations in the global economy.
Type of course
Course coordinators
Learning outcomes
• To analyze the role of Internal Control in preventing and detecting fraud.
• To examine the role of management and boards of directors on accounting fraud.
• To analyze the risk of unethical decisions on accountants and the organizations that they operate in.
• To analyze significant ethics issues facing business and the accounting profession.
• To analyze specific examples of asset misappropriation.
• To analyze examples of fraudulent financial statements
• To analyze the relationship between technology and accounting fraud.
• To analyze significant ethical issues facing business and the accounting profession.
• To analyze the relationship between governance and ethics.
Assessment criteria
Class participation and case analysis.
Additional information
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