Part 1 : Elements of fraud -- Part 2 : Audit program -- Part 3 : The investigative audit -- Part 4 : Fraud and the criminal law -- Part 5 : Suggested audit recommendations -- Part 6 : Conclusions -- Part 7 : Historical aspects and case readings -- Part 8 : Wrap-up

1. Fraud -- United States
2. Fraud investigation -- United States
3. Auditing
4. Internal -- United States