The Detection and Prevention of Fraud in Financial Statements
This course is specifically designed to address issues concerning the detection and prevention of fraud in financial statements. The role of various government agencies such as the FBI and SEC are discussed including excerpts specific to fraud as reflected in laws and authoritative regulations (PCAOB, SOX, & Auditing Standards).

Course Publication Date: April 04, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $40.00!

Author:CPE Depot
Course No:AUD-FRAUDSTMT-0129
Recommended CPE:4.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Auditing
  
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Learning Objectives
  • Identify characteristics of “white collar” crimes.
  • Recall which activities are associated with the falsification of corporate financial information.
  • Recall the responsibilities of the SEC (Securities and Exchange Commission).
  • Recall which activities are associated with corporate insider “self-dealings”.
  • Identify which PCAOB standard addresses Fraud in Financial Statements.
  • Recall the reasons why CPA’s hesitate to work with law enforcement concerning incidents of fraud.
  • Recall the accountings gimmicks expressed by former SEC chairman Arthur Levitt.
  • Identify examples of obstruction of justice as defined by the Department of Justice.
  • Recall the twenty warning signals of potential embezzlers.
  • Identify the best deterrence against fraud.
  • Recall which characteristic is at the heart of most embezzlement cases.
  • Identify the three parts that make of the Fraud Triangle.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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