- 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 its findings every two years in a 'Report to the Nation on Occupational Fraud and Abuse.' 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.