Fraud is a major problem affecting businesses around the world each year. While it may be impossible to totally eliminate fraud, much can be done to minimize the risk of, and opportunity for, fraudulent activity. To minimize risk, the root causes of fraud must be understood, including the possible pressure or crisis of need on the part of the fraudster, the opportunity to commit fraud, and the willingness to rationalize the act.
Program Registration:
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Learning Objectives:
The objective of this course is to help the learner understand what fraud is, how it can happen, and what can be done to prevent it. Upon completion of the course, the learner will be able to:
- Define fraud
- Discuss common ways in which fraud can happen
- Describe management fraud
- Discuss how the Sarbanes-Oxley Act relates to fraud
- Establish an effective anti-fraud program
- Identify characteristics of effective whistleblower programs
- Detail what to do if fraud is suspected
Estimated Course Duration: 90 minutes (1.5 CPE)
Delivery Method: Online Self-Study
Field of Study: Accounting
Program Level: Intermediate
Advance Preparation/Prerequisites: None
Program Content:
What is fraud?
- Financial-statement fraud
- Asset misappropriation
- Corruption
How can fraud happen?
- The Fraud Triangle
- Examples
Management Fraud
Sarbanes-Oxley and fraud
- Relevant sections of the Sarbanes-Oxley Act of 2002
- Internal auditor’s responsibilities with regards to Sarbanes-Oxley
Establishing an effective anti-fraud program
- Importance of communication with the Audit Committee
- Intelligent application of internal controls
- Risk assessment
- Employee awareness programs
Effective whistleblower programs
- Relevant standards and guidelines
- Whistleblower protections
- Elements of a whistleblower program
- Minimizing organizational time and resources
What to do if you suspect fraud
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In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the Final Exam.
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