Real World Fraud in Today’s Small- to Medium- Sized Entities
Description
This course uses hands-on case studies based on real-world frauds to help participants carry out their financial statement fraud responsibilities. Auditors and corporate accounting and finance professionals in small-to medium-sized entities will find this course relevant. The course includes an overview of the auditor’s responsibilities related to financial statement fraud. In addition, the course includes information relevant to management’s responsibility for fraud and internal controls. Cases address revenue recognition, various financial statement manipulations, purchasing fraud, and other common areas of interest.
Learning Objectives
Recognize how real-world frauds may affect entities
Identify key points related to the auditor's responsibilities related to fraud during a financial statement audit
Recognize and recall ways to address common fraud committed within an organization.
Major Topics
Hands-on case studies covering common fraud activities
Internal controls in small- to medium-sized entities
Professional standards and requirements
Provider
AICPA
Course Level
Basic
Professional Area of Focus
Accounting & Auditing
CPE Field of Study
Auditing
8
Who Should Attend
Practitioners and financial professionals responsible for preventing, detecting, and dealing with financial statement fraud
Instructor(s)
Jay Giannantonio
Prerequisites
None
Advanced Preparation
None
Location
Loyola University Maryland Graduate Center Columbia Campus