Fraud Overview for Accountants and AuditorsCode: 17-fraudov

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Course Details

120 Pages

The course addresses various issues related to fraud. In particular, accountants and auditors need to be aware of the types of fraud that clients and employees may be committing, especially in light of myriad lawsuits against auditors and accountants. Topics include a review of the results of the fraud Report to the Nation, types of fraud, auditor's role in addressing fraud, and the accountant's responsibility for fraud in a compilation and review engagement. The course also discusses miscellaneous fraud-related issues including whistleblowing, anti-fraud measures, considering an entity's fraud scorecard, and more.

LEARNING OBJECTIVES

I. Section I

  • Identify examples of fraud cash disbursements
  • Identify the difference between fraud and an error
  • Recognize some of the conditions of the fraud triangle
  • Identify examples of financial statement fraud
  • Identify types of misappropriation of assets
II.Section II
  • Identify additional procedures an auditor is required to perform to deal with the risk of management override of internal controls
  • Identify examples of missed audit procedures involving the detection of fraud
  • Identify audit procedures an auditor should perform to address certain frauds involving revenue
  • Identify the elements of a fraud predator profile
  • Identify some of the whistleblower protections for employees of public companies

III. Section III

  • Identify some of the recommendations to minimize a CPA's exposure to fraud risk

Presentation Method:  QAS Self-Study

 

Category:  Auditing

CPE credit:  4 Hours

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasba.org

NASBA Sponsor number 108096

 

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