Product Image

Fraud in Small Businesses: Concepts, Requirements, and Case Studies

Author/Moderator: Lynda Dennis, CPA, CGFO, Ph.D.
Publisher: AICPA
Availability: In Stock
See Below To Add To Cart
View Online Catalog
Print This Page


Available Formats:  Text | See All

Previously Titled: Auditing Real-World Frauds Found in Small Entities: A Practical Case Application Approach

Fraudulent activity continues to be a major problem in companies. To help you spot and understand potential fraudulent activities, this interactive course demonstrates hands-on case studies based on actual cases. The course includes an overview of an auditor’s responsibilities and explores the link between audit design and fraud detection under AU316 (AU-C 240). In addition, the course includes relevant information related to management’s responsibility for fraud and internal controls under the COSO framework, PCAOB standards, and other “best practices.”

Topics Discussed:

  • Auditors’ Responsibility to Detect Fraud
  • Internal Controls in Small Companies
  • Consideration of Fraud in a Small Company Audit
  • Common Fraudulent Schemes
  • Management Actions when Fraud Occurs
  • COSO’s Integrated Framework of Internal Control
  • Assessing Fraud Risks
  • Case Studies of Common Fraud Activities

Learning Objectives
This course is directed toward auditors and management of small companies who require background and technical information related to fraud and internal controls in small companies.

Prerequisite: None

Advanced Preparation:  None

Table of Contents


Videocourse Details

NASBA Field of Study: Auditing
Level: Basic
Recommended CPE Credit: 10
Fraud in Small Businesses: Concepts, Requirements, and Case Studies
Product# 730490
Availability: In Stock
AICPA Member:$155.00
Your Price:$193.75
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.