AC-450 Forensic Accounting: Computer Fraud/IT Auditing

This course focuses on the fundamentals of computer fraud prevention and detection. Timely real-world auditing cases, readings, and computerized management information systems are thoroughly analyzed. Concepts and postulates of information technology on the audit process as they relate to forensic accounting are covered in depth. Key areas of potential computer risk are identified, including operations, data management, systems development, system maintenance, electronic commerce, and computer operations. A fully functional version of Audit Command Language (ACL) provides students with hands-on audit experience.

Credits

3

Prerequisite

AC-440