Catalogue

Description

This course will be an overview of:

• Fraud: The Issues.
• Fraud: The CPAs Responsibility.
• Profile of Employees Who Commit Fraud.
• Employee Fraud.
• Prevention of Financial Statement Fraud.

After completing this course, the learner should be able to:

• Identify the cost of fraud and ways it is committed.
• Define the CPAs general duties relating to fraud as defined by SAS No. 99, Sarbanes-Oxley, etc..
• Recognize the profile of employees who commit fraud.
• Define the major categories of employee fraud, the impact, and how they are committed.
• Identify how to prevent financial statement fraud.