Detecting Fraud in a Digital World  

It is time to push the auditing profession forward to embrace the changing technological environment in which we live. One cannot ignore that technology is at the top of everyone's mind both with how it is used to perpetrate fraud and how it is used in an audit to identify, assess, and respond to risks of material misstatement due to fraud. Due to the ever-changing and advancing technological landscape, fraud detection has become more challenging. In this sense, technology may be one of the most significant enablers of fraud and, ironically, one of the greatest defenses against fraud. Because of that, financial statement auditors are being encouraged to consider whether the financial statement audit should evolve to include more forensic procedures. This course gives an overview of some different techniques in data analytics available to the auditing profession.

This overview course may be appropriate for professionals at all organizational levels.