ACCA is one of the fastest growing association, of Chartered Accountants of UK. In this course, we are providing one of the subject, (Business and Technology) of its first level called as Knowledge Level. Business and Technology will teach you how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this. You'll understand business in the context of its environment, including economic, legal and regulatory influences on aspects like governance, employment, health and safety, data protection and security. Business and Technology introduces the business world to students, particularly if they have not got an accounting or finance background. It looks at a business as an entity made up of people and systems, which interact with each other and their environment. Business and Technology is a gateway paper which covers many topics but on a relatively shallow level. It is important not to drill down too deeply in any given topic, so you can spread your time on individual topics evenly. In This course, we will describe various topics related to Law and regulation governing accounting, Audit and financial control, Fraud, Fraudulent behavior and their prevention in business. In business terminology, fraud and fraudulent behavior are important to understand.