Delve into the world of Financial Statement Fraud with Susan Harper, Certified Fraud Examiner, and former Internal Revenue Agent of 34 years. This course will explore financial statement fraud, its associated costs, and the reasons its often committed. With 20 years instructing CPE courses, Susan will deliver an entertaining and informative discussion to address fraud schemes and red flags associated with financial statement fraud. Lastly, throughout the course, she will share interesting case stories and the consequences of committing such fraud.
Publication Date: June 2025
Topics Covered
- Financial Statement Fraud
- Costs of Financial Statement Fraud
- Reasons Committed
- Trends
- Fraud Schemes & Associated Red Flags
- Methods of Detection
- Financial Statement Analysis
- Interviews
- Prevention
- IRS Consequences
- Case Studies
Learning Objectives
- Identify the pressures, opportunities, and rationalizations which lead to Financial Statement Fraud
- Recognize fraud schemes involving Financial Statements
- Identify Financial Statement Fraud with appropriate analysis and interviews
- Identify how to prevent Financial Statement Fraud
- Identify the consequences of committing Financial Statement Fraud
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Susan Harper
Susan Harper, Certified Fraud Examiner, began her career as an Internal Revenue Agent with the Internal Revenue Service in 1988. She joined the first Abusive Tax Avoidance Transaction group in 2002 before becoming a Fraud Enforcement Advisor in 2008 through 2021 where she helped other auditors, who identified first indicators of fraud in their examinations. Later, Susan joined Research, Applied Analytics, and Statistics in 2021 and recently retired as the Technical Advisor to the Chief Operating Officer. Susan has been instructing CPE seminars for 25 years and looks forward to interacting with her audience for many years to come.