NASBA Field of Study
Types of Cyber Frauds
Policies that help to increase security
Internal controls to help prevent and detect cyber frauds
Recognize legal and ethical issues associated with cyber security and data breaches.
Recognize the requirement to select and develop general controls over technology as required by the 2013 COSO Framework.
Identify types of cyber frauds and their associated risks.
Identify internal controls for preventing & detecting cyber frauds.
• Auditors and CPAs working for businesses, governments and not-for-profits