What are the responsibilities of an auditor with respect to fraud? This course responds to that question by discussing the roles and responsibilities of external auditors. It also discusses the symptoms of fraud and methods that can be used by the auditor to uncover clues that fraudulent acts may have occurred. Unusual relationship analysis is introduced as one tool available to auditors in detecting fraud. This course meets the requirements to qualify for 'California: Detection and/or Reporting of Fraud' fraud category.