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Forensic Accounting: Fraudulent Reporting and Concealed Assets

Author/Moderator: Michael Connelley, CFE, CPA
Publisher: AICPA
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Forensic accountants know all too well the increasing pressure to accurately detect fraudulent financial reporting and to preemptively redesign internal controls to prevent misappropriation of assets. The unique combination of recent economic news and events, plus the endless spotlight of major business failures and scandals only perpetuate the forensic accountant’s responsibilities and due diligence. Recognizing fraudulent or deceptive practices is not always easy, but this CPE course will sharpen your forensic skills with techniques to uncover fraudulent activities and help you to see them in their many guises.

Topics Discussed:

  • Role of the forensic accountant
  • Development of the engagement agreement
  • Common fraud scams
  • Sources for corroborating data
  • Testifying as an expert
  • Analytical and investigative techniques
  • Approaches to detect under/overvalued assets
  • Development of a written report

Learning Objectives:
When you complete this course, you will be able to:

  • Describe the differences between the role of the forensic accountant and traditional accountant.
  • Name the foundational components of AU-C section 240.
  • Explain how to use forensic techniques to ferret out fraudulent activity.
  • Recall analytical and investigative techniques used in forensic engagements.
  • Recognize the importance of chain of custody in handling critical documents reviewed in the process.
  • Prepare an effective written forensics report.
  • Demonstrate best practices to improve your success and credibility on the witness stand.

Who Will Benefit?
Accountants in industry and public practice who are responsible for designing internal control systems or are involved in forensic accounting activities

Prerequisite: Experience in accounting and financial reporting

Advanced Preparation: None.

Enhanced On-Demand Format
This enhanced on-demand format features audio and voice narration to keep you actively engaged with the course content. Additionally, updated course navigation allows you to easily move throughout the material. For your convenience, a PDF version of the text manual is included for download to use as a reference guide.

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NASBA Field of Study: Accounting
Level: Intermediate
Recommended CPE Credit: Text - 7; On-Demand - 9
Forensic Accounting: Fraudulent Reporting and Concealed Assets
Text , 2015
Product# 732001
Availability: In Stock
AICPA Member:$129.00
Your Price:$169.00
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