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Self-StudySELECT STARTING AT $150

Downloadable PDF

Credits: 10

Qualifies For:

$150

Textbook

Credits: 10

Qualifies For:

$165
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Fraud: Catching the Crooks Who Cook the Books (CCCB)

  • Customer Rating
  • Field of Study
    Auditing
  • Level
    Basic
  • Credits
    10
  • Qualifies for

    CPE

Overview

Fraud is a growing problem that costs the U.S. hundreds of billions of dollars each year. The purpose of this course is to help participants understand the nature of fraud, profile who commits it and why, and learn how to prevent it from occurring and detect it when it does occur. Many real live cases of fraud are used to illustrate its concepts and preventative applications.

Major Topics:

  • Nature and elements of a typical fraud
  • Types of fraud: fraudulent financial reporting, misappropriation of assets, vendor fraud, customer fraud, and investment fraud
  • Who commits fraud: profile of the typical fraud perpetrator
  • Social forces contributing to fraud
  • Three-step fraud process: commit, conceal, convert to personal use
  • Why fraud occurs: fraud triangle of pressures, opportunities, and lack of personal integrity
  • The pressures that motivate fraud
  • Opportunities that allow fraud to occur
  • Rationalizations that allow perpetrators to excuse their lack of integrity
  • Fraud prevention: a three-pronged approach
  • Minimizing financial, work-related, and lifestyle pressures that motivate fraud
  • Minimizing opportunities that allow fraud to occur
  • Maximizing personal integrity
  • How fraud symptoms can help alert individuals when a fraud has occurred
  • Fraud-symptom categories (financial statement, unusual relationships, accounting, organizational, related party, outsider relationships, internal control, personal conduct, informant, lifestyle, and corporate culture)
  • Specific fraud symptoms and examples of how they can tip-off the presence of fraud
  • Fraud-detection techniques
  • Many real live cases of fraud are used to illustrate its concepts and preventative applications

Learning Objectives

  • Explain the nature and elements as well as the types of fraud
  • Describe the three-step fraud process, including who commits fraud and why
  • Understand how to prevent fraud by minimizing pressures and opportunities and maximizing personal integrity
  • Describe and explain the various symptoms that alert people to the possible presence of fraud

Who should take this course:

Designed for:

Practicing CPAs and accounting professionals in business and industry that are responsible for the integrity of financial information

Prerequisite:

None

Advanced Preparation:

None

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