Fraud Prevention, Detection, and Audit ON DEMAND
Available Until
Your Desk
9.0 Credits
Member Price $261.00
Non-Member Price $300.00
Overview
In Fraud Prevention, Detection, and Audit, Marshall Romney provides a comprehensive look at every aspect of fraud. You’ll learn how to prevent fraud by understanding how to design procedures that make it more difficult to perpetrate, how to detect fraud by knowing what you’re supposed to be looking for, and how an auditor investigates obtains information relevant to fraud. Throughout the course, you’ll find real-life examples of frauds perpetrated, with details of how schemes worked and how they were uncovered. You’ll also learn about recent, relevant pronouncements related to the responsibilities of the auditor and strategies and theories that will enhance an auditor’s skillset. In the end, you’ll gain a complete understanding of the concept of Fraud Prevention, Detection, and Audit.
Highlights
Introduction to Fraud. Who Commits Fraud and Why. Fraud Prevention Pressures and Rationalizations. Fraud Prevention Opportunities. Fraud Detection. Fraud Investigation and Audit. Review of Auditor’s Responsibility with Respect to Fraud.
Prerequisites
None.
Designed For
CPAs, controllers, accountants, financing professionals, business owners, managers and others responsible for prevention, detection, or evaluation of potential fraud.
Objectives
List the basic elements of fraud and explain how the various types of fraud are carried out. Cite examples of fraudulent practices. Identify the various types of fraud perpetrators, their characteristics, and their reasons for committing fraud. Cite the benefits of fraud prevention techniques, and more.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Marshall Romney, Marshall B Romney & Assoc
Marshall Romney, CPA, is a Professor of Accounting at Brigham Young University. He holds a Bachelor’s and Master’s degree from BYU and PhD from the University of Texas at Austin. He was an auditor with a national CPA firm. Marshall has published many articles and manuscripts in academic and professional journals and is the coauthor of eight books. He is the recipient of numerous research grants for CPA firms, the Institute of Internal Auditors, and the American Accounting Association. Marshall has presented papers at professional conferences and has given many speeches and radio and television interviews on the topic of fraud and white-collar crime. He has also developed computer training courses for CPA firms, IBM, the FBI, and several universities. Marshall is a member and past president of the Information Systems/Management Advisory Systems section of the American Accounting Association. He was an advisor to the National Commission on Fraudulent Financial Reporting.
Non-Member Price $300.00
Member Price $261.00