Product Image

Financial Statement Fraud and Asset Misappropriation

Author/Moderator: Robert Minniti
Availability: Online Access
See Below To Add To Cart
View Online Catalog
Divider
Print This Page
Divider

Description

Available Formats:  On-Demand | See All

AICPA's Fundamentals of Forensic Accounting Certificate Program

This course is part of the Fundamentals of Forensic Accounting Certificate Program – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program.


This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results. Frequent types of financial statement fraud are explained as well as how internal investigations are often triggered and evidence is collected by a forensic accountant in an investigation. Common types of internal and external asset misappropriation are identified in addition to relevant case studies profiling common fraud schemes.

Learning Objectives:

  • Identify various types of financial fraud
  • Describe the duties of a forensic accountant in a fraud case
  • List the steps of a financial fraud investigation
  • Describe the types of Financial Statement Fraud and summarize the most common
  • Financial Statement Fraud Schemes
  • Describe instances of Asset Misappropriation
  • Define the Foreign Corrupt Practices Act

FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

Find out more information on the Forensic and Valuation Services Member Section.

Prerequisite:  None
Advanced Preparation:  None

Table of Contents

Excerpts

Subscription Info

Other Options

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
CPE On-Demand
Product# 159967
Availability: Online Access 1 Year
For registered users only
Regular:$65.00
AICPA Member:$49.00
Your Price:$65.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.