Top Accounting and Auditing Issues for 2020 CPE Course: Module 3
Author: Robert K Minniti
| CPE Credit: |
4 hours for CPAs |
This four CPE hour course reviews top fraud issues. It is designed for individuals who would like to refresh their understanding of fraud schemes and to learn how to recognize the red flags for detecting fraud. Understanding how criminals commit fraud is the first step in preventing fraud.
This course repeats content from the “2019 Fraud Review†course. You cannot earn CPE Credit for both courses.
This course is excluded from the following subscription programs:
Value Pass, Self-Study Package, Webinar Package, Self-Study & Webinar Package, and Firm Package.
Publication Date: August 2019
Designed For
CPAs, CFEs, and others in the accounting field who work in fraud.
Topics Covered
- Fraud theories
- Occupational frauds
- Cyber frauds
- Financial frauds
- Identity theft
- Tax frauds
- Government-specific frauds
- Not-for-profit specific frauds
- Money Laundering
- Corruption
Learning Objectives
- Understand theories as to why people commit fraud
- Recognize the different types of fraud, including occupational fraud, cyber fraud, financial fraud, tax fraud, and identity theft
- Identify red flags for fraud
- Describe fraud schemes that affect businesses
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Auditing (4 hours)
Program Prerequisites
Basic knowledge of auditing principles.
Advance Preparation
None
