Fraud against a company can be committed either internally or externally. While external fraud threats pose significant risks for many organizations, all organizations that employ individuals are susceptible to schemes committed by insiders.
This course focuses on the most common form of internal fraud: asset misappropriation. Introduction to Asset Misappropriation consists of 13 lessons covering topics from skimming and cash larceny to billing schemes and the misappropriation of intangible assets.
- How asset misappropriation schemes relate to other categories of occupational fraud
- Common asset misappropriation schemes
- Effective controls to prevent asset misappropriation
- Techniques to detect various asset misappropriation schemes
ACFE Ordering and Return Policy
You Will Learn How To:
- Relate asset misappropriation schemes to other categories of occupational fraud
- Differentiate common forms of asset misappropriation schemes
- Recognize effective controls to prevent asset misappropriation
- Identify relevant techniques to detect various forms of asset misappropriation schemes
ADVANCED PREPARATION: NONE
FIELD OF STUDY: SPECIALIZED KNOWLEDGE
LAST UPDATED: OCTOBER 2019
DELIVERY METHOD: QAS SELF-STUDY
Table of Contents:
Part I: Introduction
Part II: Theft of Cash Receipts
- Lesson 1: Course Introduction
- Lesson 2: Introduction to Asset Misappropriation
Part III: Fraudulent Disbursements
- Lesson 3: Skimming
- Lesson 4: Cash Larceny
- Lesson 5: Preventing and Detecting Theft of Cash Receipts
Part IV: Misappropriation of Noncash Assets
- Lesson 6: Check and Electronic Payment Tampering
- Lesson 7: Billing Schemes
- Lesson 8: Register Disbursement Schemes
- Lesson 9: Expense Reimbursement Schemes
- Lesson 10: Payroll Schemes
- Lesson 11: Inventory Schemes
- Lesson 12: Fixed Asset Schemes
- Lesson 13: Misappropriation of Intangible Assets
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Online Self-Study Troubleshooting Guide:
Problem: When I attempt to access my courses from “My Online Learning,” the course never launches, or I receive an error message saying my pop-up blocker needs to be turned off.
Solution: Your web browser must be configured to allow pop-ups in order to access ACFE Self-Study courses. Your browser may prompt you to allow pop-ups, or you may have to allow them manually. You may either allow them for all sites, or allow them just for the current site.
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Problem: I receive the following error when I try to load a different lesson with a course:
Solution: This occurs in Internet Explorer when trying to load a different lesson without closing the current lesson. This error can be avoided two different ways:
Always close the current lesson before going to another one. Always click the Close Window button (usually the red “X” in the upper right corner) of the current lesson before clicking on another lesson.
Use a different browser. This error seems to only occur in Internet Explorer, so using Mozilla Firefox or Google Chrome should resolve the issue (see below for links to download either of these browsers).
Other Troubleshooting Tips: If you encounter other errors, such as courses freezing or crashing, we recommend taking the following action:
Try a different browser. ACFE online self-study courses are designed to run on all modern web browsers, but if you encounter a problem that is not solved using one of the suggestions above, you can try using a different web browser to see if it eliminates the problem. We have most frequently seen where using Mozilla Firefox or Google Chrome has resolved an issue that was seen in Internet Explorer.
Mozilla Firefox can be downloaded here
Google Chrome can be downloaded here
Make sure you are running the latest version of Flash. Go to Adobe.com to see what version of Flash you are running, and then compare that to the table on that page to see what the latest version is for your operating system/browser combination. If you are not running the newest version, you should upgrade and see if that resolves the problem.