This course is designed to assist accountants and auditors who are working with small businesses. The course contains a presumption that there will be a limited budget for implementing cybersecurity internal controls for a small business. We will also discuss working directly with small business owners and bookkeepers and some of their resistance to formalized internal controls.
Publication Date: April 2022
Designed For
CPAs or consultants who are working with small businesses. Also, for the owners, managers, and auditors of small businesses.
Topics Covered
- Cyber fraud
- Cyber fraud issues
- Internal controls for cybersecurity
Learning Objectives
- Identify cost effective cybersecurity internal controls for small businesses
- Identify the date by which the PCI Data Security Standard v4.0 must be implemented by
- Identify what is considered part of the internet of things
- Identify which country reported the largest number of cyber fraud victims in 2021
- Identify the percentage of data breaches caused by insiders
- Identify what is known as using the internet to connect with remote servers to access software or data
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)
Program Prerequisites
None
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.