Internal Controls That May Have Prevented Fraud

Instructor

Dr. Chris
Harper

This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters' ability to accomplish their nefarious acts.

Learning Objectives

Examination of actual frauds
Discussion of internal controls that could have prevented the fraud
Contemplation of epiphanies for your own professional scenarios

Major Topics

Understand what factors allowed certain frauds to occur
Recognize what internal controls may have prevented the frauds
Consider application of these lessons to circumstances you encounter in your professional endeavors

CPE Credits Available

2 CPE

2: Auditing

Things to Know About This Course

Course Level

Basic

Professional Area of Focus

Auditing

Advanced Preparation

None

Intended Audience

Accounting professionals seeking a deeper insight regarding the role of internal controls for detecting and preventing fraud

Provider

ACPEN