Unraveling Fraud Risks in Financial StatementsCode: 27-UNFRAUD

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Course Details

Pages:23
Course Overview
This course provides an overview of fraud risks and responsibilities, focusing on the conditions that enable fraud, management's role, and the ethical and legal considerations auditors face. Participants will explore key topics, including fraudulent financial reporting, misappropriation of assets, and management override of controls, along with the behavioral and cultural drivers that contribute to fraud. This course emphasizes fraud prevention, detection, and the importance of ethical decision-making in upholding financial integrity.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Recognize the conditions that enable fraud, including incentive, opportunity, and rationalization
  •  Identify fraudulent activities such as fraudulent financial reporting and misappropriation of assets
  •  Distinguish between the behavioral and cultural drivers that contribute to fraudulent actions
  •  Recall the ethical and legal responsibilities of auditors when addressing fraud risks
  •  Determine how management override of controls creates opportunities for fraud
Category: Auditing

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Auditing

Advanced Preparation: None
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