Self-Study
6
Basic
Auditing
There are no prerequisites.

Course Description

Computer fraud is an increasing problem throughout the world. With technology expanding at rapid speed, hackers, fraudsters, and even foreign governments have found ways to exploit this technology for their gain. This has created the need for improved internal controls and technology designed to keep computer crooks at bay. This course will teach you the most common techniques that criminals use to attack your organization electronically, giving you tools and techniques to combat this growing threat. Protecting your financial affairs and intellectual property is essential - and this course will teach you everything you need to know to ensure your safety.



Instructor

Marshall Romney, CPA, PhD, CFE

Marshall Romney, CPA, PhD, CFE, is the John and Nancy Hardy Professor of Accounting and Information Systems in the Marriott School of Management at Brigham Young University (BYU). He holds a bachelor's and a master's degree from BYU. Upon graduation, Marshall worked as an auditor with Touche Ross & Co. in Los Angeles. Marshall left public accounting to earn a PhD in accounting from the University of Texas at Austin. At Texas, Marshall was twice awarded the Arthur Andersen Accounting Excellence Award and was awarded a dissertation grant from R. D. Irwin.

Marshall has published 25 books, including the leading text on accounting information systems. He also has had over 100 articles published in academic and professional journals or as book chapters. Several of the articles have been nominated for and won the journal’s article of the year award. He is the recipient of eight research grants from CPA firms, the Institute of Internal Auditors, and the American Accounting Association. He has made almost 70 presentations at academic and professional conferences. He has been on the editorial board of 10 academic and professional journals and has served as a reviewer for 7 others. He has developed 12 CPE courses, including self-study courses for Western CPE, and has taught for or consulted with over 60 different organizations.

Marshall is a past president of the Information Systems section of the AAA. He was a member of both the Information Technology Executive Committee and the IT Practices Subcommittee of the AICPA. He was the chairman of the Information Technology Committee for the Utah Association of CPAs, who presented him with the outstanding chairperson award. He has served on numerous other committees for the AICPA, AAA, UACPA, and the IIA. He was an advisor to the National Commission on Fraudulent Financial Reporting.

At BYU, Marshall is the chair of the Information Systems Department and is the director of both the graduate and undergraduate Information Systems programs. He has also served on the University’s Faculty Advisory Council, the MSM Executive Committee, the MSM Evaluation Committee, and numerous department committees.



Course Specifics

Auditing
Jun 6, 2017
There are no prerequisites.
SS9153225
128
None


Compliance Information

103220
Qualifies for CA Fraud: 5 Aud, 1 CA Fraud


Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Recognize the reasons why organizations fail to adequately protect data and identify natural and political disasters, software errors and equipment, malfunctions, unintentional acts, and intentional acts of fraud and abuse.
  • Cite the most common types of fraud and analyze the components of the fraud triangle.

Chapter 2

  • Identify computer fraud, current trends in computer fraud, and classifications of computer fraud using the data processing model.
  • Recognize the common techniques used to commit computer fraud.
  • Recall the various social engineering tricks used to commit computer fraud.
  • Cite the various types of malware attacks.

Chapter 3

  • Identify how internal controls increase the difficulty for committing fraud and the features of the three control frameworks that help companies to develop their internal control systems.
  • Cite specific ways for an organization to mitigate fraud and implement methods that will reduce or recover fraud losses.


Choose Your Preferred Format


Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy


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