The Practical Guide to Accounting Fraud - Online
This course is designed to assist accountants, both in industry and in public practice, with identifying the most likely places where fraud will occur, and providing a guide toward reducing the opportunities for fraud to occur in the future. The course utilizes case studies and independent research to highlight what issues and financial statement accounts are most likely to result in fraud. While the rules and expectations of the users of financial statements are presented, the emphasis of this course is on the detection and prevention of fraud, not compliance with a set of standards. Copyright©2009
Note: There is a minimum passing rate of 70% for this course.
Prerequisite: None
Level: Begining
About the Author:
Art Berkowitz is a noted author. He has written for numerous professional publications, including a weekly online column for The Wall Street Journal and a book on the Enron debacle. Art's book on Enron provides a perspective on the scandal that is missing in the day-to-day news accounts. It describes the underlying ethical issues that became pervasive in the auditing, financial reporting, and investment analysis fields and the strengths and weaknesses of the proposed solutions.
Prior to opening his own practice in 1987, Art was a partner in a 23-member local accounting firm in Miami, Florida. He had previously spent six years with Coopers & Lybrand and Laventhol & Horwath.
| PGAFOL09 |
| Auditing |
8.0 Accounting & Auditing
8.0 CPE (Continuing Professional Education)
8.0 Fraud |
| Self-Study Online |
| $99.00 members, $149.00 non-members |
| $89.00 |
Major Topics:
Why and How People Commit Fraud
Analyzing Financial Statements
Managing Earnings
Implementing SAS 99
Detecting Fraud
Preventing Fraud
Studies and Findings of the PCAOB and ACFE
Designed For:
In today's litigious society, the detection of fraud is not limited to auditors. Boards of directors, bankers, attorneys, and accountants who merely perform oversight, provide advice, bookkeeping or tax services are not exempt from responsibility when issues related to fraud come to their attention.
Objectives:
After completing this course, participants will be able to:
to identify the current rules and regulations and evaluate their responsibilities for fraud in a financial statement.
to detect the most likely areas where fraud will take place.
to choose what procedures are most effective to minimize fraudulent practices.
to discuss where to go for additional help and information.
