Introduction to Financial Statement Fraud presents an introduction to the most common schemes used to manipulate an organization’s financial statements. This course includes descriptions and examples of the schemes, how the schemes are perpetrated and concludes with a discussion of common techniques used to uncover financial statement manipulation.
- Motivations for committing financial statement fraud
- Techniques to identify the red flags of fraud using financial statement analysis
- Categories of fraudulent financial reporting
- Responsibilities of different parties regarding financial statement fraud
ACFE Ordering and Return Policy
You Will Learn How To:
- Identify common motivations for engaging in financial statement fraud
- Recognize various categories of fraudulent financial reporting
- Apply financial statement analysis techniques to identify red flags and fraud
- Contrast the responsibilities of different parties with regard to financial statement fraud
ADVANCED PREPARATION: NONE
FIELD OF STUDY: ACCOUNTING
LAST UPDATED: NOVEMBER 2019
DELIVERY METHOD: QAS SELF-STUDY
Table of Contents:
- Lesson 1: Introduction
- Lesson 2: Impact of Financial Statement Fraud
- Lesson 3: Overview of Financial Statement Fraud
- Lesson 4: Fictitious Revenues
- Lesson 5: Timing Differences
- Lesson 6: Improper Asset Valuation
- Lesson 7: Concealed Liabilities and Expenses
- Lesson 8: Improper Disclosures
- Lesson 9: Financial Statement Analysis Techniques
- Lesson 10: Pressure to Commit Financial Statement Fraud
- Lesson 11: Preventing Financial Statement Fraud
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