||CPE Credits: 2
Course Level: Intermediate
Before you can recognize occupational fraud, you need to learn to identify the risk factors and red flags as they are associated with records, individuals, organizations and industries. In this course, you will participate in two case study scenarios where you will evaluate the risk for fraud, select investigative procedures to address the risk and reach conclusions after reviewing results of the investigative procedures.
When you complete these exercises, you will have gained an understanding of the investigative-methodology relationships of risk, internal controls and various schemes related to occupational fraud and concealment.
What you will learn:
The relationship between occupational fraud risk factors, schemes, concealment methods and the investigative response to risk
Profile and characteristics of occupational fraudsters
Industry-wide risk factors of occupational fraud
Organization-wide risk factors of occupational fraud
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Presenter: Jerry E. Spratt, CPA, CFE, CFSA, CGFM
Recording Date: October 23, 2008
Duration: 100 Minutes
field of study: Specialized Knowledge and Applications
Last Updated: March 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:
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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: 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