Description
Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course identifies the steps of a financial statement fraud investigation and the internal controls needed in place to deter and prevent fraud.
Objectives
Part 1
- Identify the different types of financial statement fraud.
- Identify concepts related to and instances of asset misappropriation.
- Identify the common characteristics of fraudsters.
- Identify examples and key characteristics of certain types of financial statement fraud.
Highlights
- Financial statement fraud and fraud engagements
- Role of internal controls in preventing fraud
- Asset misappropriation and corruption