AFA 708

This course is designed to introduce knowledge about the topics of the risks of financial frauds as well as the manager's responsibility for fraud prevention, detection and investigation. Specifically, this course will focus on the common types of accounting and financial frauds, the factors that will lead to their occurrence, how accounting systems and financial statements can be manipulated fraudulently, how management can prevent and detect frauds, and how management should cooperate with auditors and investigators.