Course Description:
This class will concentrate on advanced tools used to detect fraud. The emphasis will be on computer assisted forensic techniques. Statistical techniques, data quality/integrity, and computer recovery methodologies will be reviewed.

Course Objectives:
Participant Learning Objectives:
At the completion of the course, a successful student will be able to:

• Explain the complexities of finding fraud in a computer-based environment.
• Describe the six activities of a computer forensic expert.
• Be able to provide instructional guidance on methods for conducting a data examination on a financial system (i.e., to have executable knowledge to lead an data examination).
• Describe the storage structure of relational databases (table/file, field, record).
• List and explain the five types of legal evidence.
• Describe the chain of custody and best evidence rule.
• Describe the five differences between Computer Assurance and Crime Scene Investigation.
• Explain the difference in processes for computer recovery and data quality integrity.
• Define manual controls and automated/computer controls.

Continuing Professional Education (CPE) Information for Accountants:
This course equals 10.5 CPEs.

Course syllabus can be downloaded here