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Fraud 101 - Misappropriations  

CATEGORY: Accounting & Auditing
COURSE ID: CPMISA, VERSION 2.00
(204)
Online & Mobile, Download
3 CPE Credits
Level: Basic

The CPA profession has celebrated more than a century of service to the business and investing community. Throughout that century, the accounting profession, for the most part, has been allowed to operate in a self-regulated environment. A significant part of that self-regulation is that the accounting profession is responsible for establishing the accounting standards by which financial statements are to be prepared and also the auditing and other attest standards that auditors are to follow in providing assurance on those financial statements. It will come as no surprise to anyone that in recent years confidence in corporate America has been shaken by a series of accounting and fraud scandals. This course will focus on misappropriations of cash and assets. It will discuss the basic types of misappropriation schemes as well as review various fraudulent disbursement schemes and theft schemes. It will explain how assets are misused and ways to detect the misuse.

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