Fraud Provisions and Engagements - Part 1 and Part 2

Overview

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate.

Forensic accountants must know the governance risks related to fraud and the various types of fraud that may be investigated. Fraud can have a tremendous impact on an organization's economic situation. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes anti-fraud controls and how companies should implement these controls to assist in deterring and preventing fraud.

Enhanced On-Demand Format

This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

LEARNING OBJECTIVES

Part 1

• Compare common governance risks for fraud.
• Analyze the risks associated with fraud and its economic impact on an organization.
• Identify considerations related to and use techniques typically employed to prevent fraud.

Part 2

• Identify considerations related to and use techniques typically employed to detect fraud.
• Identify considerations related to and use techniques typically employed to investigate fraud.
• Determine when it is appropriate to report fraud and to whom to report it.
• Recall and apply key concepts related to an appropriate remediation process and its associated plan of action.

Highlights

Key Topics

• Consideration of fraud at the entity level
• Detecting and investigating fraud
• Fraud response teams
• Fraud risk assessment and controls

Prerequisites

Foundational knowledge of forensic accounting