Description
This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results.
Objectives
- Identify various types of financial fraud
- Describe the duties of a forensic accountant in a fraud case
- List the steps of a financial fraud investigation
- Describe the types of Financial Statement Fraud and summarize the most common
- Financial Statement Fraud Schemes
- Describe instances of Asset Misappropriation
- Define the Foreign Corrupt Practices Act