This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results. Frequent types of financial statement fraud are explained as well as how internal investigations are often triggered and evidence is collected by a forensic accountant in an investigation. Common types of internal and external asset misappropriation are identified in addition to relevant case studies profiling common fraud schemes.

Format: Audio, Video, Interactive Elements