||CPE Credit: 2 |
Course Level: Intermediate
Prerequisite: Understanding of basic fraud examination techniques
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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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.