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Auditing for Internal Fraud: Fraud Detection and Prevention

Author/Moderator: Michael Connelley, CFE, CPA
Publisher: AICPA
Availability: In Stock
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Fraudulent conduct continues to be a major problem some companies face today. A continual conflict exists between what the accounting profession sees as the CPA's role in the detection of fraud and what the public sees as the role of the CPA. In this course you will learn the requirements of AU 316 (AU-C 240) and gain the tools necessary to identify fraudulent schemes and focus on ways to improve a company's internal controls.

Topics Discussed:

  • The Evolution of Fraudulent Activity
  • Requirements of AU 316 (AU-C 240)
  • Common Forms of Fraud
  • Fraud Detection Programs
  • Evaluate Gaps in Internal Control
  • Role of the Interview in the Investigative Process
  • Response to the Discovery of Fraud
  • Fraud and Deceptive Activity Prevention

Learning Objectives:
This course explores the continuing effort of those in the accounting profession to deal with the concept of fraud and examines the role that the CPA should play in the detection and prevention of fraud.

Prerequisite: Experience in accounting and reporting

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Accounting and Auditing
Level: Intermediate
Recommended CPE Credit: 12 (Accounting - 6, Auditing 6)
Auditing for Internal Fraud: Fraud Detection and Prevention
Product# 743291
Availability: In Stock
AICPA Member:$175.00
Your Price:$218.75
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