Computer Security/Corporate Fraud CIST 2620

3 Credits

Provides an orientation that contains a step-by-step approach to the investigation, seizure, and evaluation of computer evidence. Topics include: computer-related evidence, crime scene investigation, evidence evaluation and analysis, passwords and encryption, networks, and investigative computer systems. The second part of this course provides an orientation that focuses on corporate fraud as it relates to computerized accounting systems and its technology, the various types of corporate computer fraud and simple audit techniques that can assist in investigating and detecting fraud. Topics include: history and evolution of fraud, mindset: step one in fraud auditing, corporate fraud in the current environment, corporate fraud investigation in the electronic data processing era, defenses against corporate fraud, theft and embezzlement, and auditing for inventory shortage.

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