Exploring Internal Controls: That Could Have Prevented Frauds

Overview

Description:

This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts.

Learning Objectives:

After attending the presentation you will be able to...

• Determine what factors allowed certain frauds to occur
• Identify what internal controls may have prevented the frauds
• Consider application of these lessons to circumstances you encounter in your professional endeavors

Program Content:

The major topics that will be covered in this class include:

• Examination of actual frauds
• Discussion of internal controls that could have prevented the frauds
• Contemplation of epiphanies for your own professional scenarios

Who should attend: Accounting professionals seeking a deeper insight regarding the role of internal controls for detecting and preventing fraud.

Developed By: Chris Harper, CPA

Instructor: Chris Harper

CPE Credit: 2.0

Field of Study: Auditing (2 CPE)

Prerequisites: Basic working knowledge of auditing techniques.

Advanced Preparation: None

Format: QAS Self Study

Highlights

• Examination of actual frauds
• Discussion of internal controls that could have prevented the frauds
• Contemplation of epiphanies for your own professional scenarios

Prerequisites

Basic working knowledge of auditing techniques

Designed For

Accounting professionals seeking a deeper insight regarding the role of internal controls for detecting and preventing fraud.

Objectives

• Determine what factors allowed certain frauds to occur
• Identify what internal controls may have prevented the frauds
• Consider application of these lessons to circumstances you encounter in your professional endeavors

Preparation

None