This course describes the techniques typically employed to prevent, detect and investigate fraud within the organization. Topics include the impact of fraud on business and society, common profiles of fraud perpetrators, types of fraud schemes, fraud triangle, risk issues, corporate governance, and fraud risk assessment and process controls.
Learning Objectives
- Learning Outcomes
- 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
