Learn the common motivations to commit fraud and the types of fraud, including financial statement fraud, asset misappropriation and billing fraud. Review the CPA’s responsibilities in detecting and preventing fraud.

Accountants’ responsibilities regarding fraud (Part 2)



This course will be an overview of:

  • Common motivations to commit fraud.
  • Financial statement fraud, asset misappropriation, billing fraud, and other types of fraud.
  • The CPAs responsibilities in detecting and preventing fraud.

After completing the session you will be able to:

  • Define the strategies that CPAs utilize to detect financial statement fraud.
  • Apply the identification process of recognizing misappropriation schemes.
  • Define corruption and the impact of corruption.
  • Identify four categories of committing corruption fraud.
  • Identify the warning signs of corruption.
  • Recognize the steps that should be taken to prevent corruption fraud and the required organizational support for fraud prevention.
Additional Information

Additional information

Online Learning



Online learning

Professional Body



Accounting, Auditing, Regulatory Ethics

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