AC 450 Forensic Acounting: Computer Fraud/IT Auditing
The information technology age has made it easier and faster to store and manipulate large amounts of data and it has also made it easier and faster for criminals to commit fraud. This course focuses on the fundamentals of computer fraud prevention and detecting computer fraud schemes. Timely real world auditing cases 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 leading general audit software on the market, Audit Command Language (ACL) is used in the course to provide the students with hands-on audit experience.