Accounting Fraud — Recent Case Studies (SEMC)

Customer Rating
Field of Study
Auditing
Level
Overview
Credits
1.0
Qualifies For
CPE



Price:  $ 9.99

This course uses cases of three recent accounting frauds to demonstrate the importance of internal controls, management oversight by the board of directors and an organizational emphasis on ethics in the prevention of fraud. It also examines the CPA auditor’s responsibility for internal controls and the prevention and detection of fraud as part of its work. The case studies utilized relate to Koss Corporation, Fair Finance Company and Diamond Foods.

Additional information

Credits

1.0

Format

On Demand

Field of Study Department

Auditing (Technical)

CPE Approved

Yes

Pre-requistes:

None

Knowledge Level:

Overview

Major Topics:

  • Overview of several fraud case studies

Learning Objectives:

  • Recognize the auditor responsibility for internal controls and fraud detection as part of its audit
  • Associate fraud with inadequate internal controls
  • Recognize the importance of independent board of director and audit committee oversight in the prevention of fraud

Designed For:

All CPAs

Customer Reviews

Based on 3 reviews
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P
Pamela N. (Wilmington, US)
Useful course

This course was very helpful and I have already found myself using what I learned to prepare, sort, and filter tables in Excel.

J
Jennifer S. (Foster, US)

Excel: Audit & Analytical Uses for Filters & Tables (AUMC)

L
Lauren V.D. (Montgomery Village, US)

Excel: Audit & Analytical Uses for Filters & Tables (AUMC)