Financial Statement Misrepresentations-Part 2

This course begins with an overview of fraud from a legal perspective and presents real-life examples of particular fraud schemes.  Learn about accounting standards applicable to fraud investigations; requirements of auditors to investigate fraud; and common investigative techniques.  Also discussed is consultant vs expert; evidence; summarizing your work product into a report; and trial demonstratives.

Objectives:

• Be able to differentiate between civil and criminal fraud
• Become familiar with case studies illustrating particular fraud schemes
• Lean the key points in SAS 99 regarding financial statement misrepresentations
• Leant the seven investigative techniques generally used to uncover and identify fraudulent conduct
• Know the common investigative procedures used routinely by forensic accountants

Note on Course Access: You will receive an email within one business day that will contain a user ID, a password and instructions on how to access this course.