|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.”
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.
Advanced Preparation: None