- NY Credits : 4.0
- TX Credits : 4.0
This eye-opening course presents a comprehensive discussion covering responsibility for fraud, cases of fraud, ethics, and much more, including the provisions of the Sarbanes-Oxley Act, SAS 99 (codified into AU 316), and AU-C 240, as related to various types of accounting fraud. The Association of Certified Fraud Examiners (ACFE) conducts comprehensive fraud studies and releases their findings every two years in a 'Report to the Nation on Occupational Fraud and Abuse.' Many statistics in this course are from the 2016 report. Two case studies, including Enron, are also included.
This course meets the requirements to qualify for both 'California: Detection and/or Reporting of Fraud' and 'Association of Certified Fraud Examiners (CFE)' fraud categories.
Upon successful completion of this course, the user should be able to:
identify which roles are responsible for fraud prevention,
identify how to minimize fraud opportunities, and
assess personal characteristics and how to demonstrate personal integrity.