2021 Fraud Update

Author: Robert K Minniti

One of the main reasons CPAs and other accountants often fail to detect fraud is that they are too honest. They find it difficult to think like a criminal. This course is designed for individuals who would like refresh their understanding of fraud schemes and to learn how to recognize the red flags for detecting fraud. Understanding how criminals commit fraud is the first step in preventing fraud.

Publication Date: December 2021

Designed For
CPAs, CFEs, CFFs, MAFFs, CMAs, CIAs, internal auditors, external auditors, company accountants and others in the accounting field.

Topics Covered

• Refresh understanding on fraud schemes
• How to recognize the red flags for detecting fraud
• Understanding how criminals commit fraud

Learning Objectives

• Identify red flags for fraud
• Identify fraud schemes that affect businesses

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
Basic understanding of accounting.

Advance Preparation
None