This eye-opening course presents a comprehensive discussion covering responsibility for fraud, cases of fraud, ethics, and much more, including the provisions of the Sarbanes-Oxley Act, SAS 99 (codified into AU 316), and AU-C 240, as related to various types of accounting fraud. The Association of Certified Fraud Examiners (ACFE) conducts comprehensive fraud studies and releases its findings every two years in a 'Report to the Nation on Occupational Fraud and Abuse.' Two case studies, including Enron, are included.