Regardless of the service level we provide for our clients, they and the public believe that one of our responsibilities as CPAs is fraud detection. Most fraud is committed by desperate individuals who go out of their way to cover their tracks, yet fraud is largely preventable and can be more readily detected when less conventional approaches are applied.
This course explores fraud from the perspective of those who commit it, what motivates them and how internal controls can be designed to address the motivation. In addition, we'll address the signs of fraud and means by which the risk of fraud—particularly fraudulent misstatement of financial information—can be more narrowly identified to develop more focused control activities and audit procedures.
- Nature and characteristics of fraud
- Profile of the fraud perpetrator
- Internal controls for fraud prevention
- Fraud detection
- Recognize the nature and characteristics of fraud and how they are significant in relation to its prevention and detection.
- Determine what characteristics are likely to make internal controls more effective at fraud prevention.
- Identify where controls might be needed and how to develop controls that have a greater chance at being effective at prevention.
- Determine a methodology for developing audit procedures that more directly address areas representing greater risk.
CPAs associated with financial information who wish to be part of the solution to the ever-growing fraud problem.
Vendor:CalCPA Education Foundation
Member/Nonmember Fees:120 / 188
CPE:Auditing 4 hour(s)
Yellow Book Credit:No
Cancellation or transfer requests made six(6) business days or more prior to the program, no fee assessed.
Cancellation or transfer requests made two(2) to five(5) business days prior to the program, $25 fee assessed.
Cancellation or transfer requests made one business day prior to the program, $50 fee assessed.
Day of program or no notice of cancellation, 100 percent course fee assessed.
If you transfer from an in-person class course to a webcast, the above policies apply.
Remember, the COCPA reserves the right to cancel a course seven days prior to the program date. Please keep this cancellation policy in mind when making your travel plans and airline reservations. The COCPA will not be liable for flight cancellation penalties due to our cancellation.
To cancel or transfer a course, please contact the Member Services department at 303-773-2877 or 800-523-9082.