Description
Part 1: Accountants’ responsibilities regarding fraud
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.
Part 2: Accountants’ responsibilities regarding fraud
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.
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