Course Description

BUSINESS F737
Financial Fraud and Market Surveillance

Students will gain an appreciation of the magnitude and impact of financial fraud and its consequences; an overview of common fraud schemes and their linkages to various business functions and processes; the relevant legal, regulatory and accounting standards; and controls to deter and detect fraud: auditing; investigation; and remediation. The course will cover fraud schemes involving revenue recognition, overstatement of assets and understatement of liabilities, concealment through off-balance sheet transactions and entities, internal and external misappropriation of assets, misconduct by senior management, as well as fraud unrelated to financial statements (eg. corruption).

  • Prerequisite: A600, A610, and F600
  • Cross-list: A727

Course Offerings

Fall 2014

Code Section Outline
C01

Winter 2013

Code Section Outline
C01 Outline
DeGroote on Google Plus DeGroote on Twitter DeGroote on Facebook