Course Individually
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