When auditing for fraud, it is important for an auditor to understand the different types of fraud, who commits fraud, and the causes of fraud. This course debunks the common fraud myths and details reasons why auditors often fail to detect fraud. Instructor Dennis Dycus livens up the course with fascinating examples from his decades of auditing experience and discusses ten commandments to improving your chances of detecting fraud by recognizing the danger signs. Once fraud is detected, communicating the results of an audit examination is crucial. This course reviews the characteristics of a well-written report, providing insight on what to avoid when you write. Learn useful ways to present your findings, including using various visual aids and types of presentation formats such as matrices, diagrams, and exhibits. By using the practical tips provided, you’ll be an instrumental part of the fraud detection and prevention process.
Occupational Fraud and Abuse.
CPAs, controllers, accountants, financing professionals, business owners, managers and others responsible for prevention, detection, or evaluation of potential fraud.
Cite and explain updated information regarding fraud found in the Association of Certified Fraud Examiner’s Report to the Nations on Occupational Fraud and Abuse. Determine the different types of fraud, who commits fraud, and the causes of fraud. Evaluate the six common myths about fraud. Cite the reasons why auditors fail to detect fraud. Determine how society encourages fraud and how management perpetuates (or appears to encourage) fraud. Evaluate the three types of fraud and the three major causes of fraud. Summarize the characteristics of a well-written report. Evaluate the danger signs and potential indicators of fraud. Restate the 10 commandments to improve the chances of detecting fraud. Identify how to use visual aids and create dynamic presentations to communicate the results of a fraud audit.
This is a FlexCast (no exam required) and may be viewed only Monday - Saturday, 5am - 5pm PT. You may take up to one year from the date of purchase to complete the course. Pause your FlexCast and resume at a convenient day during the hours above. Partial credit for 2+ credit courses: If you are unable to complete the course in one sitting, partial credit can be awarded (minimum of one credit). To earn the remaining credits, you must return later and start the course from the beginning. Use chat to ask questions of a subject matter expert during the program.
Dennis Dycus, BPN Inc
Mr. Dennis F. Dycus, CFE, CPA, CGFM, presently serves as the Director of the Division of Municipal Audit for the Office of the Comptroller of the Treasury, State of Tennessee. A graduate of Western Kentucky University, Mr. Dycus is a frequent guest speaker/lecturer for various college business/accounting classes, professional associations, local, state and national conferences and not-for-profit organizations. In 1996, the Eta Omicron Chapter of Beta Alpha Psi presented him with the Distinguished Alumnus Award in recognition of his support of the WKU Accounting Department. A 1986 graduate of the Tennessee Government Executive Institute, Mr. Dycus is an active member of the American Institute of Certified Public Accountants where he previously served on the Members in Government Committee, the Ad Hoc CPE Curriculum Task Force on Government and the National CPE Curriculum Subcommittee. He is also a member of the Tennessee Society of Certified Public Accountants, the Association of Government Accountants, where he previously served as chapter president; the Government Finance Officers Association, and the Association of Certified Fraud Examiners, where he also served as chapter president and is a former member of both the Association’s Board of Regent and ACFE Foundation as well as a member of their instructor faculty on a national basis. In June, 2005, the Middle Tennessee Chapter honored him with the designation of president emeritus in recognition of his longstanding contributions to the chapter. For the last several years, Mr. Dycus has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Canada and Europe. He is a frequent speaker at various professional conferences, both on a local and national level. In 1989 and again in 1997, he was the recipient of the AGA’s, National Education and Training Award and has been presented with several Outstanding Discussion Leader Awards by both the Tennessee and Florida Societies of Certified Public Accountants. In 1998 he was honored with the Association of Certified Fraud Examiner’s, Distinguished Achievement Award for his meritorious service in the detection and deterrence of fraud and in 2001 was one of only three individuals to receive the designation as a Fellow of the Association of Certified Fraud Examiners in recognition for his contribution to expanding the Association’s body of knowledge toward the detection of fraud. In 2003 he was the recipient of the Tennessee Society of CPA’s first ever, Outstanding CPA in Government Award and in 2004 received the Association of Certified Fraud Examiners’ Outstanding CFE in Government Award. In 2009 he was recognized as a Friend of the Association by the Tennessee Association of Utility Districts for his contribution to the utility industry in Tennessee. This was only the second such recognition the association had made in its 52 year history. In addition, he has authored articles on auditing for fraud for national publications.
Non-Member Price $225.00
Member Price $196.00