||CPE Credits: 16
Course Level: Intermediate
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.
What you will learn:
Overview of the Sarbanes-Oxley Act and AU 316—Consideration of Fraud in a Financial Statement Audit
COSO Internal Control Framework
Asset fraud, fraudulent disbursements, check tampering and corruption fraud schemes
Financial statement fraud
Table of Contents
Field of Study: Auditing
Last updated: August 2011
ACFE Ordering and Return Policy
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
Click here for instructions on accessing your online exam.
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