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.
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 for accountants.
This course is an open enrollment course. No application is required and registration is available by clicking "Add to Cart." Current students must register with their Georgetown NetID and password. New students will be prompted to create an account prior to registration.