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    University of Colorado Denver
   
 
  Dec 15, 2017
 
 
    
2017-2018 Undergraduate Catalog
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ACCT 6330 - Fraud Auditing


This course provides an introduction to and guidance for creation of an effective fraud audit program in core business systems. The fraud audit is designed specifically to detect potential fraud and is vastly different than the traditional audit. Fraud auditing focuses on proven fraud methodology that allows auditors to discover fraud versus investigating it. The course: • Explains how to create a fraud audit program • Shows auditors how to locate fraud through the use of data mining • Focuses on proven methodology for detecting fraudulent transactions • Explores fraud discovery within specific corporate F&A functions, such as disbursement, procurement, payroll, revenue misstatement, inventory, journal entries, and management override. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA within the Business School. Max hours: 3 Credits. Semester Hours: 3 to 3



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