Fraud-Related Internal Controls

FRIC  CPE Credits: 16
Course Level: Intermediate
Prerequisite: Basic knowledge of financial transactions and accounting systems




Much of occupational fraud and abuse can be prevented by implementing key internal controls. Additionally, fraud-related internal controls are a key component of compliance with regulatory and legislative requirements, such as the Sarbanes-Oxley Act and AU 316—Consideration of Fraud in a Financial Statement Audit. This self-study course is perfect for auditors, chief financial officers and others who need to know the details of a good fraud deterrence initiative. Get an in-depth look at the elements of the three main cash schemes: skimming, larceny and fraudulent disbursements.

You Will Learn How To:

Explain the Sarbanes-Oxley Act and AU 316 — Consideration of Fraud in a Financial
Statement Audit

Apply the COSO Internal Control Framework

Identify computer-based controls

Differentiate asset fraud, fraudulent disbursements, check tampering and corruption fraud schemes

Recognize financial statement fraud


Course preview: 


Table of Contents
Sample Chapter 

Field of Study: Auditing
Last updated: October 2013


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Online CPE exam grading available for this course:


Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.

Benefits of online exam grading include:
Instant exam results
Printable CPE certificate
Complete the course at your own pace
Take the exam online the moment you're ready 


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Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.