Fraud-Related Internal Controls

 

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


 

 

Description: 

 
Much of occupational fraud can be prevented by implementing key internal controls. Additionally, internal controls for fraud prevention are a key component of compliance with regulatory and legislative requirements.

This course is perfect for auditors, chief financial officers and those who need to know the details of an effective fraud deterrence initiative. Get an in-depth look at the four fraud schemes most relevant to internal control: asset misappropriation, disbursement fraud, check tampering and corruption.
   

You Will Learn How To:
 

Identify various types of preventive, detective and corrective controls

Ascertain the structure of the COSO Internal Control Framework and interpret its various elements

Identify the various types of computer-based general and application controls, and determine how they can be applied to prevent and detect fraud

Recognize fraud schemes related to asset misappropriation, corruption and financial statement fraud

Determine red flags of fraud schemes and internal controls that can be used to prevent and detect each scheme

 

Course preview: 

 

Table of Contents
Sample Chapter 

Field of Study: Auditing
Last updated: October 2015

 

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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 

 

Click here for instructions on accessing your online exam.

 

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.