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    Saint Mary's University of Minnesota
   
 
  Oct 19, 2017
 
 
    
2017-2018 SGPP Catalog and Handbook
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AC420 Forensic Accounting and Auditing (3 cr.)


This course examines forensic accounting and the procedures used to review and identify fraudulent transactions. Topics include fraud audit techniques, policies and safeguards for the prevention of fraud, and the use of technology in the forensic audit process.

Upon completion of this course, students are expected to be able to do the following:

  1. Distinguish between and discuss the various methods of possible fraud within the workplace.
  2. Select the appropriate audit procedures to be followed in conducting a fraud audit.
  3. Select and explain the areas of risk and exposure to fraud in a company situation.
  4. Describe the various remedies available to those who suffer a loss through fraud.
  5. Analyze the ethical consequences of all aspects of fraud.
  6. Discuss the effective internal controls meant to discourage, minimize, and prevent fraud within an organization.
  7. Analyze various types of computer software, and relate the importance to conducting a forensic investigation.
     

 



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