Author: Robert K Minniti
This course is designed for individuals who would like to obtain a basic understanding of fraud. We will discuss various types of frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved.
Examples of real world cases will be provided to help develop and understanding of the risks involved. Participants will be introduced to the fraud triangle and the elements of fraud. We will discuss the history of fraud as it relates to the accounting profession.
Publication Date: October 2015
NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)