The ACFE and COSO: The Past, Present and Future of Fraud Risk Management
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) and The Association of Certified Fraud Examiners (ACFE) jointly issued the latest guidance on managing fraud risk with the Fraud Risk Management Guide. This new guide establishes best practices encompassing five key principles for governing, assessing, preventing, detecting, investigating and monitoring fraud risk.
The ACFE and COSO: The Past, Present and Future of Fraud Risk Management provides an overview of the fraud risk management process detailed in the guide and highlights the key tools developed by the ACFE to support the guide. Additionally, this course explains how to implement a comprehensive fraud risk management program and the significance of the guide to accountability professionals and auditors.
Baseline knowledge of accounting, auditing or fraud examination
You Will Learn How To:
Identify the steps in a fraud risk assessment
Recall how auditing standards have evolved over time
Recognize internal control practices used for government entities
Distinguish the role of COSO and their development of internal control practices
|CPE Credit:||2 Credits|
|NASBA Information:||Specialized Knowledge|
|Last Updated:||April 2021|
|Delivery Method:||QAS Self-Study|
David L. Cotton, CFE, CPE, CGFM - Speaker
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.
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- 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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If you are not 100% satisfied with any ACFE product, you may return it to us, provided it is in excellent condition, for a full refund of the item minus the cost of shipping. Toolkits and bundles may only be returned as a complete set.Ordering & Returns Policy