What Every CPA Should Know About Fraud

Printer Friendly
Text Size: A A A A

Online registration for this course is now closed. Please contact the Member Service Center at
(800) 342-3197 if you wish to inquire about registering.

Back New Search


4.0 Credits

External auditors only detect 3-5% of all fraud incidences. Get pragmatic guidance on detecting fraud.

Discuss where fraud is most likely to occur. Learn how to conduct inquiries and direct the audit in the areas of greatest concern; those most likely to be abused by perpetrators.

Materials are provided as an ebook for this course.


  • Determine how is fraud detected.
  • Recognize the impact of professional pronouncements on finding fraud.
  • Identify the largest area of financial statement abuse.
  • Identify fraud in business.
  • Identify fraud prevention.
  • Recognize auditor liability and auditor defenses.
  • Identify recent litigation affecting accountant's liability.

Major Topics

  • How is fraud detected?
  • The role of external auditors in finding fraud
  • Revenue recognition issues
  • Corrupt management
  • Data mining
  • Physical and biometric controls

Designed For

Accountants, auditors and financial professionals.


Knowledge or experience in the field of Ethics comparable to the ethics exam requirement to obtain the CPA Certificate.

Advanced Preparation