MGMT 125Audit and Fraud Examination
Management · 4 units · Undergraduate upper division (100-199)
In-depth analysis of fraud examination, detection, and prevention; and auditing in post-Enron era. Discussions concerning the Sarbanes-Oxley Act of 2002 and Statement on Auditing Standards 99: Considerations of Fraud in a Financial Statement Audit (SAS 99). Overview of fraud. Analysis and discussion of the Enron case and other cases in order to understand the nature of fraud and its perpetrators. Addresses the auditing process, including the Sarbanes-Oxley Act of 2002 and SAS 99; and impact of Sarbanes-Oxley on financial statement auditing and public accounting.
Letter grading.
When it runs
- Spring 2026
- Spring 2027
Scheduled, not typical — from UCLA’s Schedule of Classes, which publishes Fall 2025 through Spring 2027 and nothing before it.
Requisites
Official UCLA wording
Requisite: course 120B (may be taken concurrently).
BruinTree reads · Prerequisite
confidence 1.00 · from UCLA’s structured dataRequires
Everything that has to come before this course, not just the courses named in the requisite above.
Unlocks
What this course is a requisite for, and what those courses lead to in turn.
No course in the catalog lists this as a requisite.