Explore the legal statutes on fraud. Learn both the legal and layman's definitions of fraud, and the nature, causes and types of white-collar crimes. Become familiar with your professional audit responsibilities for designing audit procedures to detect fraud. Discover the role of internal controls and supervision in preventing fraud, and become familiar with audit procedures proven effective in detecting fraud. Discuss the role of auditors in reporting illegal acts and working with investigators to prosecute fraud. Practice fraud detection methods in multiple case exercises.