Financial Statement Fraud
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(Check-In 8:40am EST)
Virtual
4.00 Credits
Member Price $219.00
Non-Member Price $309.00
Overview
Instances of financial statement fraud have occurred ever since the first financial statements were prepared. Financial statement fraud poses a significant threat to all businesses regardless of size. In this program, we will discuss fraud, the Fraud Triangle, who commits fraud, fraud red flags and motivations to commit fraud, common fraud activities, COSO internal controls, and selected financial statement fraud case studies.
Prerequisites
Basic accounting and finance knowledge
Designed For
Accountants and finance professionals in industry and public practice.
Objectives
Participants will be able to: • Define fraud in the context of financial statement fraud • Describe financial statement frauds and how they occur • Recognize both soft and hard indicators of fraud • Identify red flags of financial statement fraud • Identify who commits financial statement fraud and the incentives motivating them to do so • Recognize the most common financial statement fraud activities through selective case analysis
Preparation
None
Non-Member Price $309.00
Member Price $219.00