Standard
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CRJ 123
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Computer Security/Corporate
Fraud
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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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Competency Areas |
Hours |
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Computer
Related Evidence Evidence
Evaluation and Analysis Password
and Encryption Networks Ideal
Investigative Computer Systems History
and Evolution of Fraud Mindset:
Step One in Auditing Corporate
Fraud in the Current Environment Corporate
Fraud Investigation in the E.D.P Era Defenses
Against Corporate Fraud, Theft and Embezzlement Auditing
for Inventory Shortage |
Class\Week – 5 Lab\Week – 0 Credit – 5 |
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Curriculum Guide
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Competency
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After completing this section,
the student will:
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Hours
Class Lab |
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Computer
Related Evidence
Evidence
Evaluation and Analysis Password
and Encryption Networks Ideal
Investigative Computer Systems History
and Evolution of Fraud Mindset:
Step One in Auditing Corporate
Fraud in the Current Environment Corporate
Fraud Investigation in the E.D.P Era Defenses
Against Corporate Fraud, Theft and Embezzlement Auditing
for Inventory Shortage
|
Describe
the components of a computer search warrant team, types of evidence, where it
may be found, examining the evidence, cautions and considerations, legal
requirements and storage of seized evidence. Explain what a crime scene investigation is and how to evaluate the
scene in advance, setting up search teams, establishing a plan of attack,
preparing the search warrant, securing the scene and completing the search. Explain what a book disk is, the POST test, and the boot
process. In addition what are the
forms of evidence, analysis tools, analysis procedures using profile, and
other analysis procedures chronological search forms. Explain what is a password, what is encryption, the difference
between passwords and encryption, common uses of passwords and how to break
or bypass an encryption. Describe networks ups and downs, parts and pieces, types of networks,
physical connections and operating systems. Discuss the various types of computer systems such as desktop,
portable, tools, computer chart, media, cables, bags and software. Explain the history and evolution of fraud as it pertains to English
common law, morality, fraud defined as deception, fraud versus fairness,
corporate fraud, the current era, corporate fraud and white collar crime
statistics, accountability for asset protection, legal words and phrases with
fraud implications. Describe the fraud auditors mindset, classic auditing versus fraud
auditing, fraud allegations versus detected discrepancy, fraud within the
accounting system, developing a fraud scenario, and the fraud team concept. Define
internal versus external frauds, frauds against the company, internally
generated frauds committed for the company and against the company, crimes by
lower level managers, and corporate fraud by computer. Explain the principles of accounting systems and methods,
disbursement controls, audit trials, common computer crimes, rules of
evidence and criminal statues involved in accounting crimes. Describe the types of theft and fraud by computers, why employees
steal, embezzle and commit fraud, theft reduction, fraud reduction external
auditors responsibilities and corporate frauds in the 1990’s. Define
interim inventory accounting, inventory and cost accounting assumptions,
inventory shortage causes, and investigating shortage.
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50 0
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Suggested Resources
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Investigating Computer Crime,
Clark, 1996, CRC Press. |