Introduction to Asset Misappropriation

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Course Level
Delivered via
2 Credits


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.

Key Takeaways:

  • 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



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

Table of Contents

Lesson 1 Course Introduction
Lesson 2 Introduction to Asset Misappropriation
Lesson 3 Skimming
Lesson 4 Cash Larceny
Lesson 5 Preventing and Detecting Theft of Cash Receipts
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

CPE Information

CPE Credit: 2
NASBA Information: Auditing
Advanced Preparation: None
Last Updated: March 2023
Delivery Method: QAS Self-Study


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


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  • 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:


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