- NY Credits : 4.0
- TX Credits : 4.0
Introduction to Fraud Auditing
This course discusses the procedures or actions undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss. It has been updated to include discussion of AU-C Section 240, Consideration of Fraud in a Financial Statement Audit.
This course meets the requirements to qualify for both 'California: Detection and/or Reporting of Fraud' and 'Association of Certified Fraud Examiners (CFE)' fraud categories.
Upon successful completion of this course, the user should be able to:
recognize fraud examination theory,
assess documentary evidence, and
compare physical evidence, surveillance evidence, and invigilation evidence.