AC-401 Fraud Auditing and Forensic Accounting
This course provides an in-depth study of fraud auditing, which is the process of detecting, preventing, and correcting fraudulent activities. It examines the many components of fraud, such as the human element, organizational behavior, evidence, and standards of proof. The course provides bases for distinguishing actual fraud from human error and offers an intensive study of The Sarbanes-Oxley Act and The Statement on Auditing Standards No. 99, passed in 2002.
Credits
3