Regardless of the service level provided to clients, many believe that a CPA’s responsibility is fraud detection. Desperate individuals commit fraud, and diligently cover their tracks. Fraud can be quickly detected, and prevented, when alternative methods are applied. Explore fraud from the perspective of those who commit it. Learn what motivates them. Discover internal controls designed to address the motivation. We’ll also address the signs of fraud, and the means by which the risk of fraud;particularly fraudulent misstatement of financial information;can be more narrowly identified to develop more focused control activities and audit procedures.
Nature and characteristics of fraud, Profile of the fraud perpetrator, Internal controls for fraud prevention, Fraud detection.
CPAs and financial professionals.
Recognize the nature and characteristics of fraud and how they are significant in relation to its prevention and detection. Determine what characteristics are likely to make internal controls more effective at fraud prevention. Identify where controls might be needed and how to develop controls that have a greater chance at being effective at prevention. Determine a methodology for developing audit procedures that more directly address areas representing greater risk.
Mark E. Dauberman, CPA, EMBA Mark Dauberman Seminars/Upland, CA Mark Currently provides CPE and technical staff training for CPA firms, private industry employers of accountants, and government organizations on topics that include fraud, internal and external auditing, developing internal controls, strategic planning, and practice management. Mark’s public accounting experience includes working with various local firms throughout high school and college, and employment with Kenneth Leventhal & Company. More recently, he was a partner at NSBN, a Beverly Hills CPA and business consulting firm, where he served as director of the audit practice and was responsible for recruiting, training, business development, quality control, and strategic planning for the firm. Mark’s industry experience includes serving as assistant controller of a large trucking and warehousing firm. He has been both a controller and the Vice President of Finance and Administration for major real estate development companies. Mark also spent nearly 30 years as an entrepreneur, operating a business that prepared individuals for the CPA exam. Mark taught his first university accounting class in 1969 and has been involved in accounting education since and is currently a visiting lecturer at the University of Redlands. Mark is also a keynote motivational speaker providing his insights on fraud, dealing with competition, entrepreneurship, goal setting, time management, dealing with stress, coping with crisis, and ethics. Mark obtained his bachelors degree in accounting from California State University at Northridge. He obtained his Executive MBA at the Peter Drucker and Masatoshi Ito School of Management at Claremont Graduate University, where he previously had been a student of Dr. Drucker’s.
Non-Member Price $200.00
Member Price $150.00