September 6, 2022


4 Total CPE Credits


Fraud Essentials: Who-How-Why-What

Learning Objectives

  • Understand who commits fraud and how it is committed
  • Learn to identify the conditions under which fraud is more likely to occur successfully
  • Recall the components of the COSO model of internal control and how they interact to prevent and detect fraud
  • Establish a method for identifying vulnerabilities to fraud and finding the types of fraud preventive techniques that may be effective

Major Topics

  • Who commits fraud
  • The nature and characteristics of fraud
  • An overview of internal control applying the COSO model
  • Characteristics that make internal controls more effective for preventing fraud
  • Examples of unconventional controls that have proven effective as prevention tools

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course



Advanced Preparation


Intended Audience

CPAs, controllers, accountants, financing professionals, and others responsible for designing, enhancing, auditing, or evaluating internal controls.


California Society of CPAs

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