Overview 8.0 Credits ONLINE Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, learn about the pervasiveness of fraud, the control failures that contribute to fraud, and how to mitigate fraud risk. A specific focus is the application of information technology controls. Examine numerous reported fraud cases and identify the general control and application control failures that contributed to each fraud.
Objectives Define information technology general controls and information technology application controls and distinguish between the two List examples of key information technology controls Recognize control failures and weaknesses that can lead to fraud List recommendations for improving internal controls in an organization
