Accounting Fraud – Recent Cases
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.

Course Publication Date: August 26, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $10.00!

Author:Mill Creek Publishing
Course No:AUD-FRAUD-2709
Recommended CPE:1.00
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
  • 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.

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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