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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.
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