Fraud Examination: Prevention, Detection & Investigation

Price: $111.00

CPE Credits: 12.0

Category: ,

Course Number: AUFEXMSB

Fraud Examination - Business auditor

Description:
This course is a practical reference for how to prevent, detect, and investigate fraud within a business. It can be used to identify the different types of fraud and construct an environment in which fraud is minimized. In addition, the book describes the many indicators of fraud, so that it can be detected early. The book also describes the process for investigating fraud, including interviewing techniques, document examination, and how to write a fraud report. Table of Contents

Delivery Method: QAS Self Study

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author:Steven Bragg

Publication: June 2016

Format: PDF
Pages: 208

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • Recognize the conditions under which fraud is most common.
  • Cite the types of rationalization used for committing fraud.
  • Note the circumstances under which collusion is more likely to occur.
  • Note the different types of fraud.
  • Identify the activities in which a fraud examiner may be engaged.
  • Note the methods used to falsify expense reports.
  • Recognize the different types of fraud related to each functional area of a business.
  • Recognize the various techniques used to falsely modify the financial statements.
  • Identify the goal of mis-reporting cash flows.
  • Identify the positions most likely to be engaged in financial statement falsification.
  • Note the formula used to construct a balance sheet.
  • Describe the order of liquidity concept.
  • Recognize the different types of analysis used to detect fraud.
  • Note the inter-relationships among accounts and the financial to non-financial comparisons that can be used to find instances of fraud.
  • Recognize the methods available for reducing the perceived pressure on employees.
  • Identify the situations in which background checks should be used.
  • Identify the alternative responses to the discovery of fraud by an employee.
  • Cite the protective measures that an outside investor can use to protect himself against fraud.
  • Note the policies most useful for preventing fraud.
  • Identify the uses to which the dual custody concept can be put.
  • Recognize the negative effects of installing controls.
  • Note the different controls that can be used to specifically combat fraud.
  • Cite the indicators of a possible problem with a journal entry.
  • Note the circumstances under which a shares services center is most useful.
  • Recognize those controls that are most useful in a smaller organization.
  • Cite the fraud risks associated with operating in an emerging market.
  • Identify the actions to take when searching for different types of fraud.
  • Note the best practices for operating an employee hotline.
  • Recognize the concept underlying Benford’s Law.
  • Describe the circumstances under which a z-score can be used to identify fraud.
  • Identify the different types of risk associated with the examination of documents.
  • Note the types of fraud schemes that are least likely to be noticed.
  • Recognize the procedures needed to deal with fraud situations.
  • Cite the different types of fraud investigation techniques.
  • Identify the steps to be followed when examining a hard drive for evidence.
  • Note how the Bates numbering system is used.
  • Recognize the calculation for estimating the income of an employee.
  • Cite the characteristics of an ideal fraud interviewer, and the types of questions that this person asks.
  • Identify how assessment questions are used.
  • Recognize the different types of integrity tests.
  • Recognize the contents of a typical fraud report.
  • Cite the documentation requirements for a fraud interview.
  • Identify the methods available for recovering funds from a fraud.
  • Describe the purpose of a grand jury.

Overall Course Rating: 5 Stars – P. Rower 6/22/2018

5 Star CPE Rating

Description:
This course is a practical reference for how to prevent, detect, and investigate fraud within a business. It can be used to identify the different types of fraud and construct an environment in which fraud is minimized. In addition, the book describes the many indicators of fraud, so that it can be detected early. The book also describes the process for investigating fraud, including interviewing techniques, document examination, and how to write a fraud report. Table of Contents

Delivery Method: QAS Self Study

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author:Steven Bragg

Publication: June 2016

Format: PDF
Pages: 208

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • Recognize the conditions under which fraud is most common.
  • Cite the types of rationalization used for committing fraud.
  • Note the circumstances under which collusion is more likely to occur.
  • Note the different types of fraud.
  • Identify the activities in which a fraud examiner may be engaged.
  • Note the methods used to falsify expense reports.
  • Recognize the different types of fraud related to each functional area of a business.
  • Recognize the various techniques used to falsely modify the financial statements.
  • Identify the goal of mis-reporting cash flows.
  • Identify the positions most likely to be engaged in financial statement falsification.
  • Note the formula used to construct a balance sheet.
  • Describe the order of liquidity concept.
  • Recognize the different types of analysis used to detect fraud.
  • Note the inter-relationships among accounts and the financial to non-financial comparisons that can be used to find instances of fraud.
  • Recognize the methods available for reducing the perceived pressure on employees.
  • Identify the situations in which background checks should be used.
  • Identify the alternative responses to the discovery of fraud by an employee.
  • Cite the protective measures that an outside investor can use to protect himself against fraud.
  • Note the policies most useful for preventing fraud.
  • Identify the uses to which the dual custody concept can be put.
  • Recognize the negative effects of installing controls.
  • Note the different controls that can be used to specifically combat fraud.
  • Cite the indicators of a possible problem with a journal entry.
  • Note the circumstances under which a shares services center is most useful.
  • Recognize those controls that are most useful in a smaller organization.
  • Cite the fraud risks associated with operating in an emerging market.
  • Identify the actions to take when searching for different types of fraud.
  • Note the best practices for operating an employee hotline.
  • Recognize the concept underlying Benford’s Law.
  • Describe the circumstances under which a z-score can be used to identify fraud.
  • Identify the different types of risk associated with the examination of documents.
  • Note the types of fraud schemes that are least likely to be noticed.
  • Recognize the procedures needed to deal with fraud situations.
  • Cite the different types of fraud investigation techniques.
  • Identify the steps to be followed when examining a hard drive for evidence.
  • Note how the Bates numbering system is used.
  • Recognize the calculation for estimating the income of an employee.
  • Cite the characteristics of an ideal fraud interviewer, and the types of questions that this person asks.
  • Identify how assessment questions are used.
  • Recognize the different types of integrity tests.
  • Recognize the contents of a typical fraud report.
  • Cite the documentation requirements for a fraud interview.
  • Identify the methods available for recovering funds from a fraud.
  • Describe the purpose of a grand jury.

Overall Course Rating: 5 Stars – P. Rower 6/22/2018

5 Star CPE Rating

  • Your website was easy to navigate and informative.” “This was my first use of your resources but I’m sure it won’t be my last. Thank you for your excellent course material and succinctly stated instructions which expedited order and payment of course selection, completion of exam, and immediate availability of Certificate of Completion. A great experience. Thanks.

    - Draper

  • Your ethics course was the most interesting and clear course I have taken. I usually dread the years it is required but this year was a pleasant surprise.

    - Terry

  • “Excellent Regulatory Review Course. The self-study format (E-Book) provided an excellent overview of the regulatory requirements for California CPAs. I will be using the E-Book as  a reference material. Thank you for providing a very comprehensive yet affordable option for this required CPE.”

    - Constance