SESSION GOAL:  After completing this session, you should appreciate the use of ACL as a tool for investigating fraud.

• Read ISACA Guideline Irregularities and Ilegal Acts.
• Read Fraud Detection and Prevention: Transactional Analysis for Effective Fraud Prevention.
• Read ACL's Fraud Detection Executiuve Briefing pages.
• Read Niblett & Wechsler, The IS Auditor's Consideration of Irregularities and Illegal Acts found in the Blackboard COURSE MATERIALS section.
• Login to the CHATROOM and participate in the online discussion.