The first half of the course will be devoted to an examination of the use of computers for data analysis and analytics in forensic matters, as well as their use in cybercrime, and how computer systems security can be protected and maintained. The understanding and the roles required of a forensic accountant in these matters will be considered. Using the internationally accepted COSO framework, the second half of the course will provide a continuation of the examination of fraud and its investigation, as well as rubrics for the assessment of fraud, fraud risk, and approaches to fraud prevention.