May 26, 2022


8 Total CPE Credits


Internal and External Fraud: Understanding It and Working to Control It

Learning Objectives

  • List reasons that employees and others that are internal to an organization choose to undertake fraudulent acts
  • Explain the factors that make an organization attractive to those considering an external fraud attempt
  • Discuss the types of control measures that work best as entities strive to mitigate fraud risk
  • Understand specific internal control measures that can help to reduce fraud activities
  • Explain how anti-fraud measures add security to all segments and aspects of a business organization

Major Topics

  • Understanding why internal fraud occurs
  • Fraudulent acts initiated from outside organizations
  • Policies, procedures and control measures designed to fight fraud
  • Steps that verify anti-fraud activities are working

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course


A basic understanding of Internal Control concepts.

Advanced Preparation


Intended Audience

CPAs, accounting and business professionals.


California Society of CPAs

This event has ended.