Designing Internal Controls to Prevent & Detect Fraud
Date: Wednesday, July 23, 2025
Instructor: Robert K Minniti
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This course is designed to assist accountants and auditors who are working with businesses, not-for profit organizations. The course is designed to assist accountants in developing good anti-fraud internal controls and to assist auditors in determining if anti-fraud internal controls are properly designed. We will discuss how to evaluate the effectiveness of the anti-fraud internal controls. Participants will be exposed to various fraud risk factors and examples of mitigating internal controls will be provided. We will discuss various anti-fraud laws.
Who Should Attend
This course would be appropriate for, CPAs, CMAs, CGMAs, CIAs, CFEs, CFFs, MAFFs, CFOs, CEOs, employees, staff accountants, managers, business owners, board members, and anyone who is interested in obtaining a basic understanding of designing anti-fraud internal controls.
Topics Covered
- Internal Controls
- COSO Framework for Internal Controls
- Fraud
- Anti-Fraud Laws
Learning Objectives
- Design internal controls to detect fraud
- Design internal controls to prevent fraud
- Identify the COSO Framework for Internal Controls
- Identify various anti-fraud laws
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
An understanding of the COSO Framework on Internal Controls
Advance Preparation
None
