Jan 28, 2026  
25-26 Academic Catalog 
  
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25-26 Academic Catalog
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ACCT 240 - Internal Controls and Fraud

This course is an introduction to internal control as a means to help ensure reliable financial reporting, compliance with laws and regulations, and effective and efficient operations. Discussions on fraud cases related to internal control deficiencies and the development of an anti-fraud program for small businesses will also be covered.

Prerequisite
ACCT 101  & ACCT 103  “C” or better; or ACCT 180  & ACCT 181  “C” or better; or instructor consent.

Credits: 3
Lecture Hours
3
Lab Hours
0 lab hours per week

Academic Level
1.2


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