This CPE course discusses detecting and responding to fraud and provides an overview of the various types of fraud schemes auditors may encounter.
Learning Objectives
Identify the definition of fraud in a financial statement audit.;Identify various dimensions and types of fraud.;Identify appropriate responses to suspicions of fraud.;Recognize the potential of audit data analytics in common fraud procedures.
Major Topics
Fraud basics;Statistics regarding fraud;The audit process with respect to fraud;Fraud schemes;Defensive tools and approaches;Encountering fraud;Using audit data analytics
