Finding Fraud Through Internal Audit: 3 Case Studies
Overview
Online
Description
In this archived webinar, you will learn about three fraud cases detected by internal audit, each of which led to criminal prosecution. You will discover what occurred, what opportunities existed that allowed the fraud to occur and the related fraudster behavior. Additionally, you will learn about the final outcome and how each of the frauds were detected, investigated and resolved.
Case Studies:
- Lima, Peru: A $5 million materials theft that was concealed through capitalization
- Adelaide, Australia: A kickback scheme involving inferior materials for critical parts of a drilling rig, resulting in the death of an employee
- Phoenix, Arizona: An asset misappropriation/theft of funding for federally funded community programs run by a church
Prerequisites
Two years of audit experience
You Will Learn How To:
Identify the various types of fraud schemes committed.
Recall red flags that indicate fraud schemes occurring.
Recognize effective preventive controls to implement based off real-life examples.
CPE Information
| CPE Credit: | 2 |
|---|---|
| NASBA Information: | Auditing |
| Advanced Preparation: | None |
| Last Updated: | December 2023 |
| Delivery Method: | QAS Self-Study |
Presenter
Mary Breslin, CFE, CIA - Speaker
Policies
CPE Credit
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.
ACFE Online Self-Study Courses
Features:
- 24/7 access to courses through your Internet browser
- Save time and quickly earn CPE credits with instant access, grading and printable certificate
- The flexibility to start or stop a course and pick-up right where you left off
- No additional shipping fees
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System Requirements:
- Internet access: High-speed connection recommended
- Speakers required for video sound
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.nasbaregistry.org/.
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