Fraud remains one of the most costly and preventable risks facing organizations of all sizes. Weak or poorly designed internal controls create opportunities for theft, misappropriation, and financial statement manipulation—often going unnoticed until significant losses occur. This course provides accounting, tax, and financial professionals with a practical framework for understanding, designing, and strengthening internal controls to reduce fraud risk.
Led by Susan Harper, Certified Fraud Examiner and retired IRS Internal Revenue Agent, this course examines the essential role internal controls play in safeguarding assets and maintaining operational integrity. Participants will explore why controls are necessary, who is responsible for their implementation and oversight, and where breakdowns commonly occur. The course also analyzes fraud schemes, recurring fraud patterns, and targeted prevention strategies across key business functions such as payroll, purchasing, and cash receipts. Real-world case studies highlight how effective controls—and vigilant monitoring—can dramatically reduce exposure to fraud.
Publication Date: September 2026
Designed For
This course is designed for professionals responsible for protecting organizational assets, maintaining financial integrity, and advising clients on fraud risk management.
Topics Covered
- Internal controls defined and control objectives
- Why internal controls are necessary and who is responsible
- Common internal control breakdowns
- Overview of fraud and types of occupational fraud
- Consistent patterns and red flags in fraud cases
- Fraud prevention tips by business function
- Preventive, detective, and corrective control strategies
- Internal control examples to mitigate fraud risk
- Case studies and practical applications
Learning Objectives
- Identify internal controls, their purpose, and the parties responsible for implementing them
- Apply practical methods to implement and monitor internal controls within an organization
- Evaluate common causes of internal control breakdowns
- Differentiate major types of fraud affecting organizations
- Recognize recurring patterns and red flags present in fraud cases
- Apply fraud prevention strategies across payroll, purchasing, cash receipts, and other risk areas
- Select appropriate internal controls to mitigate the risk of business fraud
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Business Management & Organization (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Susan Harper
Susan Harper, CFE, is a veteran tax authority, credentialed Certified Fraud Examiner, and educator who dedicated nearly four decades to federal tax administration and compliance. She began her distinguished career with the Internal Revenue Service (IRS) in 1988 as an Internal Revenue Agent. Over the next 37 years, she became a foundational figure in the agency's specialized enforcement and technical analytics initiatives.
In 2002, Ms. Harper was selected to join the IRS’s very first Abusive Tax Avoidance Transaction group spearheading complex investigations into high-level tax evasion schemes. Building on this specialized background, she transitioned in 2008 to the Office of Fraud Enforcement, serving for 13 years as a Fraud Technical Advisor. In this critical role, she leveraged her forensic expertise to provide advanced technical guidance on high-risk, fraudulent tax compliance issues nationwide.
Driven by a passion for innovation, Ms. Harper joined the Research, Applied Analytics, & Statistics (RAAS) division in 2021 to continue developing a cutting-edge strategic research tool for frontline compliance employees. Her technical prowess and strategic vision quickly elevated her to the role of Technical Advisor to the Chief of RAAS, and ultimately, Technical Advisor to the IRS’s Chief Operating Officer.
Ms. Harper officially retired from federal service in September 2025, leaving behind a legacy of innovation and enhanced financial enforcement.
Beyond her investigative and strategic achievements, Ms. Harper is a deeply committed educator. Since 2000, she has been sharing her vast knowledge by instructing federal income tax seminars and, more recently, interactive webinars. She thrives on the dynamic interaction with her students and looks forward to shaping the next generation of tax and fraud professionals through teaching for many years to come.