2022 Fraud Update
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
One of the main reasons CPAs and other accountants often fail to detect fraud is that they are too honest. They find it difficult to think like a criminal. This course is designed for individuals who would like refresh their understanding of fraud schemes and to learn how to recognize the red flags for detecting fraud. Understanding how criminals commit fraud is the first step in preventing fraud. Emphasis will be given to frauds and fraud schemes prevalent in the last year.
Publication Date: December 2022
Designed For
CPAs, CFEs, CFFs, MAFFs, CMAs, CIAs, internal auditors, external auditors, company accountants and others in the accounting field.
Topics Covered
- Fraud Theories
- Fraud Statistics
- Fraud in the News
- Inventory Frauds
- Cash & Credit Card Frauds
- Reporting Fraud
Learning Objectives
- Identify red flags for fraud
- Identify fraud schemes that affect businesses
- Identify fraud schemes that affect individuals
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
Basic understanding of accounting.
Advance Preparation
None
