Operational Auditing and Fraud Examination

Catalog description

Operational Auditing and Fraud Examination This course examines why increased complexity in organizations requires management to establish means of monitoring control systems. Coursework examines the audit process using criteria and controls to evaluate causes and effects of and conditions for operational, performance, and fraud audits. The emphasis is placed on standards, objectives, principles, and procedures involved in reviewing the reliability and integrity of information; compliance with policies, plans, procedures, laws, and regulations (including the Sarbanes-Oxley Act of 2002); means of safeguarding assets; appraising economic and efficient use of resources; and reviewing the achievement of established objectives and goals (including accounting ethics) for operations and programs.