Corporate governance refers to the policies and procedures according to which an organization is operated, regulated and controlled. These processes are designed to protect the diverse interests of the organization’s stakeholder groups. Effective corporate governance measures are also essential to prevent corporate scandals, fraud, and potential civil and criminal liability.
Corporate Governance for Fraud Prevention describes the principles, functions and essential components of a corporate governance system. It addresses the controversy of CEO duality, the recommended committees any organization should have on its board of directors and how to set the appropriate tone at the top. The course also discusses corporate governance best practices that you can tailor to your organization’s structure and needs since there is no one-size-fits-all approach.
What you will learn:
Discuss the relationship between the board of directors, management and shareholders
List the reasons why effective corporate governance is necessary for a company and for the economy
Distinguish between a one-tier board system and a two-tier board system
Define “CEO duality” and describe its inherent problems
List the three board committees recommended by best practices
Describe “tone at the top” and assess its importance in corporate culture
Identify the necessary components of a whistleblower policy
Differentiate between incentivizing ethical behavior and sanctioning unethical behavior
Field of study: Auditing
Last updated: october 2012
ACFE Ordering and Return Policy
Please Note: All self-study course exams must be completed within one year of purchase date to receive CPE credit.
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org
Table of Contents:
Lesson 1: Introduction
Lesson 2: Cost of Fraud and Corruption
Lesson 3: What Is Corporate Governance?
Lesson 4: Corporate Governance Functions
Lesson 5: Importance of Corporate Governance
Lesson 6: Corporate Governance Guidance and Legislation
Lesson 7: Fraud Risk Management
Lesson 8: Board of Directors
Lesson 9: What Went Wrong at Chesapeake Energy?
Lesson 10: Board Committees
Lesson 11: Management
Lesson 12: Tone at the Top
Lesson 13: Internal Audit
Lesson 14: Internal Controls
Lesson 15: External Audit
Lesson 16: Whistleblowers and Hotlines
Lesson 17: Rewarding the Good and Punishing the Bad
Lesson 18: Technological Considerations
Lesson 19: Corporate Governance of Social Media
Lesson 20: Building a Fraud Prevention Culture
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