Computer Fraud and Abuse

6 Credits: Auditing


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Computer Fraud and Abuse

Course Level
CPE Credits

6 Credits: Auditing

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.

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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.
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Course Specifics

Course ID
Revision Date
February 6, 2023

There are no prerequisites.

Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
Qualifies for CA Fraud: Yes
Qualifies for CA Fraud Credits: 1

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Marshall Romney Headshot

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 …

Marshall Romney, CPA, PhD, CFE Read More »