6535: An analysis of how and why fraud is committed, how fraud can be deterred, and how data analytics and behavioral science combine to investigate fraud and reach a resolution. Basic forensic techniques and data analytics tools will be used to discover patterns, anomalies, trends, and outliers. Students will develop an increased awareness of fraud and the circumstances in which it arises. Students will learn techniques for detecting and preventing fraud. Students will measure, collect, analyze, and investigate fraud data, reporting their findings
6065: Provides understanding and hands-on experiences on the use of data analytics in the financial statement audit, including how to identify potential audit risks. Incorporates the use of analytics software to access data sources, clean and prepare data, perform a variety of analyses and then deploy the results to operationalized in the audit context. Working with a popular programming language and learning how it can be used to perform specific financial statement audit procedures.