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Checkpoint Learning Forensic Accounting Certificate Program
FORENSIC ACCOUNTING CERTIFICATE PROGRAM

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In this day and age, fraud is pervasive, creating an environment where no entity or individual is immune to the potential financial devastation. The demand has never been higher for forensic accounting professionals with the education, skills and experience to detect and deter fraud.

Forensic accountants are also key in legal actions and disputes related to family law, jeopardized businesses, and compromised individuals. Attorneys depend on forensic accountants to explain, present and investigate issues that their clients bring to them, as well as provide expert witness as needed.

This program provides the instruction for the forensic accounting professional necessary to stay current in the dynamic field of forensic accounting, ensuring that certificate holders are able to:

  • Perform audits for fraud prevention, detection and response
  • Provide litigation support and dispute resolution including family law including testifying as an expert witness
  • Reconstruct income and the calculation of damages
  • Perform interviews and interrogations
  • Understand investigation techniques and sources of information

 

 
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ONLINE COURSES   FINAL EXAM   CERTIFICATE
ONLINE COURSES   FINAL EXAM   CERTIFICATE
Seven interactive online courses covering forensic accounting in detail.
 
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  The program concludes with a 180-question web-based exam testing overall comprehension.
 
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  Checkpoint Learning Forensic Accounting Competency CertificateTM
 
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PROGRAM DETAILS

The total length of the program is 32 hours of learning plus final exam time. A certificate will be awarded to each participant upon their successful completion of the program requirements.
 

ONLINE SELF-STUDY COURSES
Seven interactive online courses (4 – 8 CPE credits each) cover forensic accounting in detail (32 CPE credits total).

  • Forensic Accounting: An Overview. This course covers how to blend one's auditing and investigative skills to minimize fraud risk by recognizing the red flags and implementing effective countermeasures; the basics of fraud investigation and detecting fraudulent financial reporting, including the legal elements; and the techniques for giving expert testimony. Specifically, this course addresses how to conduct a forensic engagement, specific accounting and federal rules, computer-assisted forensic techniques, and reporting on findings.
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    Title:
    Forensic Accounting: An Overview
    Description:
    This course covers how to blend one's auditing and investigative skills to minimize fraud risk by recognizing the red flags and implementing effective countermeasures; the basics of fraud investigation and detecting fraudulent financial reporting, including the legal elements; and the techniques for giving expert testimony. Specifically, this course addresses how to conduct a forensic engagement, specific accounting and federal rules, computer-assisted forensic techniques, and reporting on findings.
    Learning Objectives:
    • recognize the elements of an effective forensic investigati
    • identify fraud in client operations,
    • determine the appropriate involvement of the forensic accountant in supporting litigation in divorce engagements, and
    • summarize fraud deterrence services.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Basic
    Subject Matter Area:
    Accounting
    Recommended CPE Credits:
    4 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher
  • Forensic Accounting. Certain high-profile fraudulent cases have heightened the public’s awareness of fraud. Everyone involved in a company—from top management, to audit committees and the board of directors, to the internal and external audit teams—has been put on notice that the public demands increased accountability and vigilance in corporate governance. In audits conducted according to generally accepted auditing standards (GAAS), or the standards of the Public Company Accounting Oversight Board (PCAOB), audit teams are charged with the duty of giving reasonable assurance that their client’s financial statements are free of material misstatement (whether caused by error or fraud). The forensic accountant, with the proper education, training, and experience, can provide additional support to financial statement audit teams in this endeavor.
    + DETAILSDETAILS ↓ 
    Title:
    Forensic Accounting
    Description:
    Certain high-profile fraudulent cases have heightened the public’s awareness of fraud. Everyone involved in a company—from top management, to audit committees and the board of directors, to the internal and external audit teams—has been put on notice that the public demands increased accountability and vigilance in corporate governance. In audits conducted according to generally accepted auditing standards (GAAS), or the standards of the Public Company Accounting Oversight Board (PCAOB), audit teams are charged with the duty of giving reasonable assurance that their client’s financial statements are free of material misstatement (whether caused by error or fraud). The forensic accountant, with the proper education, training, and experience, can provide additional support to financial statement audit teams in this endeavor.
    Learning Objectives:
    • define forensic accounting and recognize the historical basis of this field,
    • list the types of educational forensic accounting programs available,
    • identify the relevance of fraud to the external auditor,
    • list the three points of the fraud triangle,
    • recognize the types of fraud relevant to the external auditor and the procedures to search for fraud,
    • identify fraud risk factors and the external auditor's responsibility for identifying fraud,
    • recognize the typical behavior characteristics of an individual who commits fraud,
    • list ways an entity can minimize or prevent fraud,
    • determine methods used to detect different types of fraud,
    • recognize how the forensic accountant might reconstruct income,
    • identify the signs in a person's lifestyle that may indicate hidden income,
    • define money laundering,
    • recognize the responsibilities of financial institutions for money laundering,
    • identify the definition of an expert witness and rules of evidence,
    • determine how to assess the quality, security and confidentialities issues of evidence,
    • state the importance of retaining documentation,
    • define the various methods of valuing a business,
    • describe the governmental data accessible to the forensic accountant, and
    • list various services offered by Internet companies performing searches.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Basic
    Subject Matter Area:
    Accounting
    Recommended CPE Credits:
    4 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher
  • Advanced Forensic Accounting. Fraud, by its very nature, is intended to be hidden. Fraud can masquerade as a labyrinth of complex entries or concepts, very easily meeting its target to deceive. Fraud is not complicated, yet it employs a pervasive role in today’s corporate environment. Individuals and organizations can no longer afford to ignore fraud. The decision to disregard the existence or impact of fraud becomes a fraudster’s opportunity. It is rare the organization or individual who can escape from the occurrence of fraud.
    Forensic accountants can help to ameliorate an individual’s or an organization’s exposure to fraud. The forensic accountant uses her/his knowledge of accounting, criminology, law and investigative skills to assist in detecting, deterring, and investigating fraud, or to provide litigation services. As fraud examiners, forensic accountants need to know what motivates people to commit fraud, possess an understanding of the common fraud schemes, as well as have an understanding of the laws related to fraud. Forensic accountants will also need to know how to properly interview witnesses, gather evidence, and testify (as necessary) in the courtroom.
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    Title:
    Advanced Forensic Accounting
    Description:
    Fraud, by its very nature, is intended to be hidden. Fraud can masquerade as a labyrinth of complex entries or concepts, very easily meeting its target to deceive. Fraud is not complicated, yet it employs a pervasive role in today’s corporate environment. Individuals and organizations can no longer afford to ignore fraud. The decision to disregard the existence or impact of fraud becomes a fraudster’s opportunity. It is rare the organization or individual who can escape from the occurrence of fraud.
    Forensic accountants can help to ameliorate an individual’s or an organization’s exposure to fraud. The forensic accountant uses her/his knowledge of accounting, criminology, law and investigative skills to assist in detecting, deterring, and investigating fraud, or to provide litigation services. As fraud examiners, forensic accountants need to know what motivates people to commit fraud, possess an understanding of the common fraud schemes, as well as have an understanding of the laws related to fraud. Forensic accountants will also need to know how to properly interview witnesses, gather evidence, and testify (as necessary) in the courtroom.
    Learning Objectives:
    • define forensic accounting,
    • identify types of litigation service roles of a forensic accountant,
    • explain reasons for initiating fraud investigations,
    • identify the differences between financial statement audits and fraud investigations,
    • list the steps in conducting a fraud investigation,
    • recognize the key elements in obtaining a successful interview,
    • identify the elements in conducting an admission-statement interview,
    • determine the approach in conducting special interviews with members of senior management,
    • assess what engagement letters represent,
    • list the types of services a forensic accountant can provide,
    • recognize where some potential conflicts of interest may arise,
    • determine what essential elements should be included in an engagement letter,
    • summarize what should be included in a records retention policy,
    • identify some words to avoid using in an engagement letter,
    • identify some critical items to consider when disengaging from a client (e.g., what to do and what not to do),
    • recognize the ABCs of report writing,
    • list the elements of a good expert report,
    • identify the sections in a fraud report,
    • determine the importance of documenting evidence and active listening,
    • recognize the objective of the assignment ties into the engagement letter,
    • assess the importance of a well-written report in lending credibility to an investigation,
    • recognize the role of an expert witness,
    • identify the qualifications necessary for serving as an expert witness,
    • recognize Federal Rule of Civil Procedure Rule 26 as well as Federal Rule of Evidence 702 Testimony of Experts,
    • determine the crucial elements of preparing for the expert witness testimony,
    • assess the importance of proactively identifying fraud risks,
    • identify fraud risk assessment within the organization,
    • recognize the importance of a strong code of ethics,
    • recognize Benford's Law and how this can be used in digital analysis,
    • list and discuss the diversity of software and technology tools that can assist in the detection and prevention of fraud,
    • recognize the case study dealing with using CaseMap® in an age discrimination case,
    • assess some investigative techniques and clues exchanged during the interview,
    • determine why statement analysis works and discuss the basic rules and guidelines of the process, and
    • identify some basic rules and guidelines for written statement analysis.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Advanced
    Subject Matter Area:
    Accounting
    Recommended CPE Credits:
    8 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher
  • Introduction to Litigation Services. Litigation and dispute resolution matters arise out of disputes involving two or more persons or entities. It is important that a practitioner understands the various litigation and dispute resolution services an accountant can provide. This program will introduce the practitioner to civil litigation and explain the differences between civil trials and criminal trials. It will cover various areas including: domestic and divorce cases; fraud investigations and forensic accounting; securities claims; lost profits and business interruption; damage calculations for individuals; business reorganizations and bankruptcy proceedings; construction costs and claims; and other damage calculation areas for the accounting expert. The program will conclude by outlining the basic techniques needed to manage a litigation services practice.
    + DETAILSDETAILS ↓ 
    Title:
    Introduction to Litigation Services
    Description:
    Litigation and dispute resolution matters arise out of disputes involving two or more persons or entities. It is important that a practitioner understands the various litigation and dispute resolution services an accountant can provide. This program will introduce the practitioner to civil litigation and explain the differences between civil trials and criminal trials. It will cover various areas including: domestic and divorce cases; fraud investigations and forensic accounting; securities claims; lost profits and business interruption; damage calculations for individuals; business reorganizations and bankruptcy proceedings; construction costs and claims; and other damage calculation areas for the accounting expert. The program will conclude by outlining the basic techniques needed to manage a litigation services practice.
    Learning Objectives:
    • explain basic terms used in litigation matters and be able to discuss the role of an expert witness in the litigation process, discuss the four requirements for qualifying as an expert witness under the Federal Rules of Evidence Rule 704,
    • recognize the various litigation and dispute resolution services that an accountant can provide, identify the differences between a consulting expert and a testifying expert and pinpoint the conflicts of interest that may arise when accepting an engagement,
    • identify issues applicable to the accounting expert in domestic/divorce cases, recognize tax considerations in family law, and characterize the indicators of fraud in family law cases,
    • recognize the obligations that investment brokers have to their clients, distinguish between "unsuitable investment" and "speculative investments," and recognize how churning is measured,
    • identify lost revenues and any other losses that a business may incur due to the acts of another party, be able to recognize reductions to losses that must be determined, and label "extra expenses" in lost profit and business interruption claims,
    • identify various damage claims involving individuals, and recognize the different ways that damages are calculated,
    • recognize the differences between a Chapter 7 bankruptcy and a Chapter 11 bankruptcy, identify the priority of various claims in bankruptcy, and distinguish transfers by a debtor that may be voided by the bankruptcy trustee,
    • recognize the situations where construction claims may occur and identify the damages that may be included,
    • select the reasons arson claims may be denied by insurance companies, recognize how to determine material misstatements of fact, determine how the accountant may be of assistance to either party in an insurance claim, and identify tax issues that apply to damage awards and settlement payments, and
    • recognize the basics of managing a litigation services practice.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Basic
    Subject Matter Area:
    Specialized Knowledge
    Recommended CPE Credits:
    4 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher
  • Introduction to Fraud Auditing. This course discusses the procedures or actions undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss. It has been updated to include discussion of AU Section 316, Consideration of Fraud in a Financial Statement Audit.
    + DETAILSDETAILS ↓ 
    Title:
    Introduction to Fraud Auditing
    Description:
    This course discusses the procedures or actions undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss. It has been updated to include discussion of AU Section 316, Consideration of Fraud in a Financial Statement Audit.
    Learning Objectives:
    • recognize fraud examination theory,
    • define documentary evidence, and
    • compare physical evidence, surveillance evidence, and invigilation evidence.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Basic
    Subject Matter Area:
    Audit
    Recommended CPE Credits:
    4 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher
  • Fraud Auditing and Investigation. This courses details analytical procedures undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss.
    + DETAILSDETAILS ↓ 
    Title:
    Fraud Auditing and Investigation
    Description:
    This courses details analytical procedures undertaken by an auditor to ascertain the facts of a fraud, including how it was committed and the extent of the related loss.
    Learning Objectives:
    • compare interviews and interrogations,
    • illustrate the searching of public records, and
    • assess using computers to detect fraud.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Basic
    Subject Matter Area:
    Audit
    Recommended CPE Credits:
    4 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher
  • CPA Services in Divorce and Family Law. Family law may involve divorce, dissolution of civil unions or domestic partnerships, child custody and support, adoption, and other types of legal cases or matters. This course focuses primarily on divorce and the financial issues with which an accountant may assist, with some basic information on child support.
    + DETAILSDETAILS ↓ 
    Title:
    CPA Services in Divorce and Family Law
    Description:
    Family law may involve divorce, dissolution of civil unions or domestic partnerships, child custody and support, adoption, and other types of legal cases or matters. This course focuses primarily on divorce and the financial issues with which an accountant may assist, with some basic information on child support.
    Learning Objectives:
    • recognize the litigation process for divorce cases and identify the various roles of the accountant and the applicable professional standards,
    • differentiate between separate property and marital property and recognize the factors that can affect the valuation of assets,
    • identify the considerations in calculating income for support purposes,
    • recognize the requirements to claim Social Security benefits based on the former spouse's benefits,
    • identify common financial issues and red flags, and
    • select the analytical procedures that can be performed to be able to give an opinion on the lifestyle of the spouses during and after the divorce.
    Format:
    Online self-study course
    Prerequisite:
    None
    Advance Preparation:
    None
    Knowledge Level:
    Basic
    Subject Matter Area:
    Specialized Knowledge
    Recommended CPE Credits:
    4 QAS/Registry (50-minute hour)
    Expiration Date:
    One year from date of receipt to complete program and submit quizzer to obtain credit
    Passing Grade for Quizzer:
    70 percent or higher

     

FINAL EXAM
The program includes a comprehensive final exam consisting of 180 multiple-choice questions to test comprehension. Note, each individual course also concludes with an exam for CPE credit as they are passed.

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Title:
Final Exam for Forensic Accounting Certificate Program
Format:
Multiple choice exam
Prerequisite:
Completion of all online courses above
Passing Grade:
70% or higher
 

 

Program Duration
The participant is allowed one year from the date of purchase for the satisfactory completion of all program requirements.
 

CPE CREDITS
Credit hours will be earned upon successful completion of each of the online courses. The online course certificate will be issued by Checkpoint Learning. The Forensic Accounting Certificate Program provides learners with an opportunity to earn approximately 32 hours of Continuing Professional Education credit. Completion of the courses may also qualify towards the continuing education credit for certifications like CFF (Certified in Forensic Accounting as designated by the AICPA), CFE (Certified Fraud Examiners as designated by the Association of Certified Fraud Examiners) and others. (Ultimate responsibility for qualification as continuing education towards CFF, CFE, CR.FA and other professional designation is the responsibility of the learner.)
 

PROGRAM COMPLETION
The participant is allowed one year from the date of purchase for the satisfactory completion of all program requirements. Upon successful completion, a Checkpoint Learning Forensic Accounting Competency CertificateTM will be mailed to the participant. Certificate holders can add this accomplishment to their resume or LinkedIn profile and opt to be published on a list of program graduates on the Checkpoint Learning website.
 
 

QUESTIONS
If you have additional questions on this certificate program, please call us at 800.231.1860.
 

COST
$499 per user.
 
 



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