Course Information
Fraud: Recent Cases in Accounting Fraud
Course Information
| Title: | Fraud: Recent Cases in Accounting Fraud |
|---|---|
| Category: | Accounting and Auditing |
| Field of Study: | Auditing |
| Course Code: | M005 |
| CPE Credits: | 1.0 |
| Price: | 14.95 |
Description
Description:
This course uses cases of three recent accounting frauds to demonstrate the importance of internal controls, management oversight by the board of directors and an organizational emphasis on ethics in the prevention of fraud. It also examines the CPA auditor’s responsibility for internal controls and the prevention and detection of fraud as part of its work. The case studies utilized relate to Koss Corporation, Fair Finance Company and Diamond Foods.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Accounting and Auditing
Field of Study: Auditing
Passing Score: 70%
Technical Details: Auditing is a technical field of study. CA: Fraud
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Objectives
Objectives:
- Recognize the auditor responsibility for internal controls and fraud detection as part of its audit
- Associate fraud with inadequate internal controls
- Recognize the importance of independent board of director and audit committee oversight in the prevention of fraud
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA