Accounting Fraud 2024

Overview

Gain an understanding of the concept of fraud, the Fraud Triangle theory, fraud risk, fraud detection and prevention. Learn about best practices in fraud detection and fraud deterrence. This course includes real-world cases of fraud, how they were perpetrated, and how they were detected.

Highlights

• The elements of fraud and the Fraud Triangle Theory
• Types of fraud with a focus on management fraud
• Best practices in fraud detection and deterrence

Prerequisites

None

Designed For

CPAs and financial professionals.

Objectives

• Identify how and why occupational fraud is committed
• Recognize how fraudulent conduct may be deterred
• Identify the red flags, circumstances and frequency of accounting fraud
• Recognize the magnitude and financial implications of fraud to establish better controls
• Determine the potential fraud risk within your own organization
• Determine steps to recognize and minimize your organization's risk to fraud

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by the California Education Foundation (CalCPA). Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.