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New England College    
  Sep 21, 2017
2016-2017 Graduate and Professional Studies Programs

AC 6640 - Fraud Risk Management and Interrogation

This course studies the responsibilities of the  auditor in detecting fraud, focusing on  Statements of Auditing Standards No. 53, 82,  and 99. The roles and responsibilities of the audit  committee, senior management, financial  management, and internal and external auditors  will be reviewed. Securities and Exchange  Commission Staff Accounting Bulletins 99 on  Materiality and 104 on Revenue Recognition  will be covered. Specific fraud audit methods  and checklist will be studied. In addition, students will learn about common techniques used to question individuals involved in fraudulent tax activities. (4 Credits)