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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this course, you will be able to...
- Recall major elements of the statement of cash flows
- Identify the two broad methods for preparing the statement of cash flows
- Perform certain calculations for preparing both the indirect and direct statements of cash flows
- Use the statement of cash flows as part of financial statement analysis
Major Topics
The major topics covered in this course include:
- Preparation of the statement of cash flows
- Importance of identifying sources and uses of cash in financial reporting
- Financial statement analysis
- Cash-related financial statement disclosures
