Fraud Auditing

Victoria University of Wellington

Course Description

  • Course Name

    Fraud Auditing

  • Host University

    Victoria University of Wellington

  • Location

    Wellington, New Zealand

  • Area of Study


  • Language Level

    Taught In English

  • Prerequisites

    ACCY 231, COML 204

  • Course Level Recommendations


    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Credit Points

  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4 - 6
  • Overview

    The accountability of external auditors within a judgmental framework, including professional guidelines, technology impacts and current auditing research issues.

    Course Learning Objectives
    At the end of this course, students should be able to:
    ? understand what forensic accountants do.
    ? be familiar with different forms of fraud and the methods used to detect and prevent fraud.
    ? understand how technology is used to detect fraud and apply this knowledge.
    ? be better prepared to resist pressures to commit fraud by gaining familiarity with common ethical dilemmas present in the business world.
    ? evaluate alternative viewpoints regarding how and why frauds occur.

    Case Study 10%
    Computer Labs 15%
    Test 35%
    Final Exam 40%

Course Disclaimer

Courses and course hours of instruction are subject to change.

Eligibility for courses may be subject to a placement exam and/or pre-requisites.

Some courses may require additional fees.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.

Please reference fall and spring course lists as not all courses are taught during both semesters.

Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations

Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.


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