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
Identify various types of financial fraud;Describe the duties of a forensic accountant in a fraud case;List the steps of a financial fraud investigation;Describe the types of Financial Statement Fraud and summarize the most common ;Financial Statement Fraud Schemes;Describe instances of Asset Misappropriation;Define the Foreign Corrupt Practices Act
