Payroll Fraud

Author: Robert K Minniti

CPE Credit:  2 hours for CPAs

This on-demand course is designed to review the issue of payroll frauds. Examples of actual frauds will be provided so participants can understand how the frauds are being committed and how they were uncovered. Information will be provided about payroll frauds committed by employees as well as payroll frauds committed by management and company owners. We will review various methodologies for detecting payroll fraud and will discuss developing internal controls to help prevent and detect payroll fraud.

Publication Date: November 2018

Designed For
CPAs, CFEs, CFFs, MAFFs, CGMAs, CMAs, CIAs, CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants and risk management personnel.

Topics Covered

  • Examples of actual frauds
  • How frauds are being committed and uncovered
  • Payroll frauds committed by employees, management, and company owners
  • View various methodologies for detecting payroll fraud
  • Internal controls to help prevent and detect payroll fraud

Learning Objectives

  • Identify the methodologies for detecting payroll fraud
  • Describe internal controls to prevent and detect payroll fraud
  • Differentiate the types and characteristics of occupational frauds
  • Recognize the most common source of fraud tips
  • Identify the types of organizations with the highest median losses from fraud
  • Describe the fraud triangle
  • Identify a common rationalization for committing occupational fraud
  • Identify types and characteristics of various payroll frauds
  • Describe a company's control environment
  • Recognize control activity for helping to prevent or detect fraud
  • Identify monitoring controls for payroll

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (1 hour), Auditing (1 hour)

Program Prerequisites
None

Advance Preparation
None

Registration Options
Quantity
Fees
Regular Fee $49

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