Accounting Fraud & Embezzlement: Case Studies from the Trenches (Completed)

This seminar examines recent events involving the theft of company or public money and the circumstances that allowed the fraud to occur. We will be looking at a variety of case studies to illustrate these points. This course is ideal for CPAs, government finance personnel, all Internal Auditors, lawyers, governance professionals, accountants and human resource personnel.

Topics Covered

• Reasons why fraud occurs
• Case studies of situations where embezzlement occurred
• Red flags indicating that an organization is at risk of defalcation
• Steps to prevent fraud

Learning Objectives

• Understand the factors that create an environment for fraud to easily occur
• Identify areas where there could be an inadvertent failure to separate duties
• Ascertain the proper role of an external auditor and identify areas where independence can be compromised

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None