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.
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