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Webinar (AICPA): Enhancing Skepticism to Fight Fraud


Are You Skeptical Enough? Failure to exercise skepticism can result in significant consequences, including fraud. An appropriate level of skepticism can help members of the financial reporting supply chain and other relevant stakeholders enhance their effectiveness in mitigating the risk of fraud and misconduct. They can use skepticism to identify red flags and early warning signs that might otherwise be overlooked. This webcast, hosted by the Anti-Fraud Collaboration, promotes the importance of skepticism and how it can be critical in detecting fraud or error during the financial reporting process. A panel comprised of financial reporting supply chain members provides practical insights into how to enhance skepticism while overcoming biases, managing the risks of emerging technologies, and emerging from a crisis.

Learning Objectives

• Determine the importance of skepticism • Analyze practical insights into enhancing skepticism to mitigate fraud risk • Identify how to overcome biases to maintain skepticism • Identify risks of emerging technologies and the current environment • Distinguish key oversight responsibilities of financial reporting supply chain members in exercising skepticism

Major Topics

• How to use skepticism to mitigate fraud risk

• How biases threaten skepticism

• Considerations for the risks of emerging technologies

• The importance of skepticism during a crisis

• Who should strive to exercise skepticism?

AICPA - Durham
Course Level
CPE Field of Study
Behavioral Ethics
Who Should Attend

Board members, audit committees, internal auditors, external auditors, financial executives, compliance professionals, forensic specialists, investors


Basic understanding of fraud risk management, financial reporting, accounting and auditing, internal controls, and corporate governance

Advanced Preparation


Event Information
Dec 16, 2020
11:00 am - 12:00 pm MST
Total CPE Credits


$ (% off)


$ (% off)
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Webinar (AICPA): Enhancing Skepticism to Fight Fraud

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