Fraud in Today's Workplace: What Accountants Need to Know

Author: Stephen M. Yoss

Every other year the Association of Certified Fraud Examiners (ACFE) publishes A Report to the Nations. This landmark report is the definitive guide to understanding occupational fraud in today’s workplace. The ACFE report breaks down fraud by the type of perpetrator, types of crime, categories of victim organizations, and more. The report provides fascinating insight and helpful advice to help professionals understand fraud risks in today’s world.

This course is an in-depth discussion and analysis of this report with Stephen M. Yoss. He will discuss the significant findings of the 2022 edition of this report. Attendees will learn methods to spot fraud risks in their organizations and protect themselves.

Publication Date: July 2024

Topics Covered

• Overview of global fraud trends and major findings
• Examination of asset misaapropriation, corruption, and financial statement fraud
• Analysis of victim organizations by size, industry, and revenue
• Exploration of internal control weaknesses leading to fraud
• Profile of fraud perpetrators: roles, education, gender, and age
• Evaluation of effective fraud detection methods and regional variations

Learning Objectives

• Identify and describe the major categories of occupational fraud
• Recognize how to compare and contrast your organization and its characteristics against the organizations discussed in the ACFE report
• Recognize and describe the specific fraud risks and hazards by industry, company type, and location
• Identify the fraud detection methods and determine effective ways of mitigating risk for your organization
• Identify the region that has the highest fraud loss around the globe

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None