This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results.
Learning Objectives
- Learning Outcomes
- Explain the procedures and considerations for starting a valuation engagement for litigation purposes
- Describe the common methods used to perform financial analyses
- Prepare a financial analysis using one of the methods described
- Distinguish various approaches and methods used to complete a valuation
- Evaluate key considerations when preparing a value conclusion and report
- Develop a plan for successful depositions or court testimony
