A Fox in the Henhouse/Courthouse

Overview

The ancient Romans had a saying about using caution when appointing someone to a position of trust, "don't set a wolf to watch the sheep". That saying is in use today and has changed to include "don't put a fox to guard the henhouses";. The thought is similar, but the wolf and fox are vastly different animals. Wolves rely upon their strength to survive while foxes rely on their cunning. Like foxes, fraudsters rely upon their cunning to defeat or circumvent internal controls. This session reviews the investigation of a deputy court clerk who exploited a weakness in internal controls and committed fraud in the courthouse.

Highlights

• Internal Controls
• Fraud Prevention
• Fraud Investigation

Prerequisites

None

Designed For

Finance management, business management, bookkeepers, accountants, fraud examiners

Objectives

• Learn the relationship between the three elements of fraud and how fraudsters think
• Understand how internal controls prevent fraud
• Learn the red flags to look for to identify fraud
• Learn to investigate 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 ACPEN. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.