||CPE Credits: 2
Course Level: Basic
Meet Janet, Bill and Kelly. They all have something in common: Janet has worked for over 15 years as a senior finance official for a small municipality; Bill has worked for the past five years as purchasing manager for a closely held manufacturing company with about 1,000 employees; Kelly worked for ten years in the accounting office of a construction company. What do these three have in common? They all got greedy and then got caught, with losses into six figures between them. Learn how these perpetrators developed and executed their fraud, how they were individually able to conceal their crime, how it finally unraveled and the ultimate outcome of each.
Case studies such as these serve as excellent examples of the entire fraud process from the perpetrators’ to the fraud investigators’ different perspectives. They illustrate how simple business processes and internal controls can contribute to the development and execution of a fraud and how simple procedures can place the necessary barriers to deter most frauds.
What you will learn:
How, what and why employees steal
How to follow the money
How an organization's growth can outpace implementation of stronger internal controls to accommodate the growth
Requires FREE Adobe Acrobat Reader available at www.adobe.com/acrobat
PRESENTER: ANDREW H. KAUTZ, CFE
RECORDING DATE: JUNE 27, 2007
DURATION: 100 MINUTES
Field of Study: Specialized Knowledge and Applications
Last Updated: March 2013
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