Fraud schemes continue to evolve as technology advances and economic pressures intensify. This update-focused course provides tax, audit, compliance, and accounting professionals with a clear and timely overview of the most significant fraud risks impacting organizations and individuals in 2026. Participants will examine emerging fraud trends, red flags, the growing use of AI by criminals, and recent cases shaping the antifraud landscape.
The course also highlights insights from the Association of Certified Fraud Examiners (ACFE) and other leading authorities, providing practical techniques to strengthen internal controls, improve detection, and reduce organizational exposure. Designed as a high-impact refresher, this session helps professionals think like fraud examiners, identify vulnerabilities, and apply best practices across industries.
Publication Date: March 2026
Designed For
This course is ideal for professionals responsible for preventing, detecting, or responding to fraud risks.
Topics Covered
- Overview of current fraud theories and behavioral indicators
- Fraud schemes affecting businesses: payroll, procurement, financial reporting, cyber-enabled schemes
- Fraud schemes affecting individuals: identity theft, account takeover, phishing, refund fraud
- Fraud statistics and 2026 updates from the ACFE and regulatory bodies
- How criminals are using AI to scale fraud and bypass traditional controls
- Fraud reporting requirements and best practices for documentation
- Case studies from high-profile 2025–2026 fraud incidents
Learning Objectives
- Identify key red flags associated with common fraud schemes affecting businesses and individuals.
- Recognize major categories of fraud prevalent in 2026 and understand how they evolve.
- Evaluate updates from the ACFE regarding fraud detection methods and reporting trends.
- Assess the impact of emerging risks—including AI-enabled fraud—on internal controls and prevention strategies.
- Apply lessons learned from recent fraud cases to strengthen organizational antifraud programs.
- Explain the most frequent methods by which fraud is detected across industries.
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
Basic understanding of accounting.
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.