Fraud-Related Internal Controls
Intermediate
Workbook
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.
Prerequisites
Basic knowledge of financial transactions and accounting systems
You Will Learn How To:
Identify various types of preventive, detective, and corrective controls.
Ascertain the structure of the COSO Internal Control—Integrated Framework and recognize its various elements.
Recognize fraud schemes related to asset misappropriation, disbursement fraud, check tampering, corruption, and financial statement fraud.
Determine red flags of fraud schemes and internal controls that can be used to prevent and detect each scheme.
Recall legislation that has been passed to combat various types of fraud.
CPE Information
| CPE Credit: | 12 |
|---|---|
| NASBA Information: | Auditing |
| Advance Preparation: | None |
| Last Updated: | September 2023 |
| Delivery Method: | QAS Self-Study |
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.
Online CPE Exam Grading
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 grading include:
- Instant exam results
- Printable CPE certificate
- Complete the course at your own pace
- Take the exam online the moment you're ready
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/.
Online CPE exam grading available for this course:
Online Grading Guide
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