Accounting Fraud and Embezzlement Case Studies from the Trenches (v23) – Video Self Study Course

Course Description

Account Fraud and Embezzlement: Case Studies from the Trenches is a course that will review the topic of fraud and explore why some organization are susceptible. This course will identify the factors unique to governmental entities that create an environment for fraud to easily occur. This course will identify areas where there could be an inadvertent failure to separate duties. Finally, this course will describe the proper role of an external auditor and identify areas where independence can be compromised.

NOTE - This is a Video Self-Study Course

Learning Objectives

At the end of this course, students will be able to:

• Identify the factors unique to governmental entities that create an environment for fraud to easily occur.
• Identify areas where there could be an inadvertent failure to separate duties.
• Ascertain the proper role of an external auditor and identify areas where independence can be compromised.

CPE Credits: 2 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Accounting

Program Prerequisites: None

Advanced Preparation: None

Revision Date: March 17, 2023