Cyber Security for Accounting and Auditing Professionals
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1 Cyber Security fr Accunting and Auditing Prfessinals Curse Infrmatin The American Bard f Frensic Accunting (ABFA), alng with an esteemed grup f educatrs and prfessinals, develped the Cyber Security fr Accunting and Auditing Prfessinals Review (CAR). Each mdule is based n an interactive learning platfrm which cvers the fundatin level fr cyber security issues as it pertains t accuntants and auditrs. CAR is divided int three mdules, each with specific learning bjectives, practice questins, and a final assessment test cvering the entire curse. CAR will help individuals learn mre abut cyber security issues and is beneficial fr thse wh want t becme a Certified Frensic Accuntant, Gvernment Frensic Accuntant, r Registered Frensic Investigatr. In additin, upn cmpletin f the curse, students will be able t sit fr the Certified Cyber Security Accuntant (CCSA) Credential Level 1. Here are ur cre principles and highlights f the curse: ABFA s Cyber Security fr Accunting and Auditing Prfessinals Review is a high quality frensic accunting training prgram designed fr accuntants and auditrs. CAR is an interactive nline review develped by a team f prestigius frensic accuntants and educatrs. CAR s interactive nline apprach t training encmpasses the fundatin level f cyber security as it pertains t accuntants and auditrs. CAR helps accuntants and auditrs develp prfessinal skills in cyber security preventin and detectin while allwing fr career enrichment and increased emplyee value. Cnvenient and wrld-class training is a valuable cmpnent f prfessinal develpment and pprtunities fr training shuld be easily accessible t all accunting and auditing prfessinals. CAR prvides existing accunting prgrams with advanced learning pprtunities develped by a team f prestigius frensic accuntants and educatrs, preparing students fr the wrkplace and making them strnger emplyment candidates. CAR prvides accuntants and auditrs with special skill sets t expand the firm s services t the public and increase revenue streams. CAR prvides crprate accuntants and internal auditrs with skill sets t help detect and prevent cyber security issues. ABFA s certificatin builds cmpany reputatin and custmer trust. CAR prvides gvernment accuntants, auditrs, and investigatrs with skill sets t build department reputatin, save taxpayer dllars, and increase public trust. Page 1 f 6
2 Prgram Knwledge Level - Basic Prerequisite educatin and experience Basic knwledge f the fllwing tpics: Accunting Auditing Cmputers Frensic Accunting Fraud Curse Guidelines and Other Infrmatin: Advanced Preparatin: Nne Infrmatin may be fund quickly in these mdules by utilizing the interactive sftware instructins t users and ther helpful infrmatin prvided in the Intrductin mdule f this curse and the vides. These instructins will als help with hw t navigate the curse. All key terms are defined thrughut the curse in the applicable sessins. The passing scre fr successful cmpletin is 70% n the Assessment Tests at the end f each sessin. The Assessment Tests cver all the Learning Objectives. This curse is delivered nline and must be cmpleted within ne (1) year frm date f purchase. Publish date f this curse is August 1, Authrs: Brian Harte, PhD Dr. Brian Harte is a Prfessr f Criminal Justice at St. Jhn s University. He has ver 14 years experience teaching criminal justice and business students at bth the cllege and university levels. Brian is an internatinal award-winning researcher and has published articles in several academic jurnals including, but nt limited t, the Jurnal f Management and Business and the Jurnal f Applied Financial Research. Sctt P. McHne, CPA, PhD Dr. Sctt P. McHne, CPA, PhD has been prviding accunting slutins since Alng with being a Certified Public Accuntant, Sctt is als a Certified Frensic Accuntant and a Chartered Glbal Management Accuntant. He has als earned a certificate in Six Sigma. Page 2 f 6
3 Reviewers: Dr. Larry Crumbley, CPA Dr. Crumbley is an Emeritus Prfessr at Luisiana State University and teaches curses in Fraud, Frensic Accunting, and Petrleum Accunting. Over the years, he has instructed at several universities including: Penn State University New Yrk University University f Flrida University f Suthern Califrnia 23 years at Texas A&M University Stuart Busby, CPA Stuart has been a Certified Public Accuntant since 1993 and has extensive audit, accunting, and investigative experience in the Financial Services, Educatin, and Healthcare arenas. He currently serves as a Senir Advisr ver Prgram Integrity at a large State Agency and is a Sle Prprietr f his wn firm in the Sacrament Valley. Publisher: American Bard f Frensic Accunting The CAR is recmmended fr Prfessinal Cntinuing Educatin Units as fllws: Infrmatin Technlgy 5.2 CPEs Ttal 5.2 CPEs The CAR is a Quality Assurance Standard (QAS) Self-Study Curse. We will track yur prgress thrughut this curse. After cmpletin f each sessin, yu will have learned the applicable bjectives. Gd Luck Adders. The fllwing are the learning bjectives f the Cyber Security fr Accunting and Auditing Prfessinals curse: Mdule 1 Identify wrking definitins f the term cyber security. Identify why cyber security vulnerabilities exist. Recgnize why cyber security breaches ccur. Identify why firms are susceptible t cyber security breaches. Identify U.S. based trends in cyber security activity. Identify glbal trends in cyber security activity. Page 3 f 6
4 Mdule 2 Recgnize types f cyber security internal cntrls. Identify methds f cyber security decisin-making. Identify the purpse f a cyber security checklist. Identify key cmpnents f the Cybersecurity Assessment Tl (CAT). Identify the purpse f a cyber security risk assessment scre. Identify cyber security tips fr accuntants and auditrs. Mdule 3 Identify cyber security risks and security issues. Identify assurance mechanisms fr infrmatin security. Recgnize hw t develp plicies fr cyber security cmpliance. Identify the purpse f key cyber security resurces. Identify sme types f cybercrime. Analyze current New Yrk state cyber security plicy. Feedback After cmpletin f each sessin, please prvide feedback n what yu like abut this curse and areas fr imprvement. Please send yur feedback t Feedback@abfa.us Sme f the areas we wuld like feedback n are: Stated learning bjectives were met Stated prerequisite requirements were apprpriate and sufficient Prgram material, including the review questins and assessment questins, were relevant and cntributed t the achievement f the learning bjectives Time alltted t the learning activity was apprpriate Instructin was effective Refunds and Cancellatins Requests fr refunds must be received in writing within fifteen (15) days frm the date f purchase and will be subject t a cancellatin fee. N refunds will be granted after fifteen (15) days. Fr mre infrmatin regarding refund, cmplaint, and/r prgram cancellatin plicies please cntact ur ffices at Page 4 f 6
5 Plicy n Prgram Updates Desired learning bjectives, actual curse cntent, and instructinal methds used, will be updated annually by a subject matter expert r mre frequently if needed t prvide the mst current infrmatin and best learning experience pssible. The fllwing is ur cmplaint reslutin plicy: Cmplaints shuld be directed t: (661) Cmplaints@abfa.us US Mail: ABFA - Cmplaints, 1400 Eastn Drive, Suite 137, Bakersfield, CA USA ABFA will make every effrt pssible t investigate the cause f all cmplaints and t take any crrective actin that may be deemed apprpriate based n the facts and circumstances. ABFA is registered with the Natinal Assciatin f State Bards f Accuntancy (NASBA) as a spnsr f cntinuing prfessinal educatin n the Natinal Registry f CPE Spnsrs. State bards f accuntancy have final authrity n the acceptance f individual curses fr CPE credit. Cmplaints regarding registered spnsrs may be submitted t the Natinal Registry f CPE Spnsrs thrugh its web site: Further Infrmatin and Prgram Registratin Fr any further infrmatin n any ABFA prgrams r t btain infrmatin n registering fr r spnsring ur prgrams, please cntact ABFA directly as fllws: Office Telephne: (661) Staff@abfa.us US Mail: ABFA, 1400 Eastn Drive, Suite 137, Bakersfield, CA USA Dcumentatin f Participatin We have designed this curse t be in cmpliance with NASBA standards. Final authrity f acceptance f Cntinuing Prfessinal Educatin rests with yur State Bard f Accuntancy. After successfully cmpleting the curse, we will reprt t yu: CPE prgram spnsr name and cntact inf Participant s name Curse title Page 5 f 6
6 Curse field f study Date ffered r cmpleted If applicable, lcatin Type f instructinal and delivery methd used (self-study) Amunt f CPE credit recmmended Verificatin / Signature by CPE prgram spnsr representative Spnsr identificatin number r registratin number, if required by the state bards (when received) NASBA time statement stating that CPE credits have been granted n a 50- minute hur Any ther statements required by bards f accuntancy Prvide the abve within 60 days We will prvide yu with a certificate f cmpletin after each sessin. Recrd Retentin Plicy Recrds will be retained fr 5 years as fllws. Recrd f participatin Dates and lcatins (when applicable) Authr(s) / Instructr(s) / Reviewer(s) / Infrmatin Name-CV-Credentials Number f CPE credits earned by participants Results f prgram evaluatins Prgram descriptive materials (curse annuncement inf) Page 6 f 6
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