Introduction to Fraud

  • Credits: 4
  • Format: Self-Study eBook
  • Field of Study: Accounting | Auditing
  • Author/Speaker: Robert Minniti
Available Formats:   
Advanced Preparation: None
Experience Level: Overview
Program Prerequisites: General Understanding of Fraud
Course ID: RM-300
Published Date: © June 2019
COURSE DESCRIPTION

This course is designed for individuals who would like to obtain a basic understanding of fraud. We will discuss various types of fraud and how criminals commit fraud. We will review some of the legal and ethical implications involved. Examples of real-world cases will be provided to help develop an understanding of the risks involved. Participants will be introduced to the fraud triangle and the elements of fraud. We will discuss the history of fraud as it related to the accounting profession.

This course will concentrate on various types of fraud including occupational frauds affecting public companies, private companies, not-for-profits, and governmental entities. We will also discuss consumer frauds and fraud perpetrated by businesses and other entities.

Topics include:
  • Types of fraud
  • How fraud is committed
  • Legal implications of fraud

Learning Objectives:

After reading the course material, you will be able to:

  • Understand the definition of fraud.
  • Understand the fraud triangle.
  • Understand the elements of fraud.
  • Gain knowledge of the history of fraud.

Who Should Attend:
  • All Certified Public Accountants (CPAs)

Qualifies and Approved with all State Boards of Accountancy and the following sponsorship’s:
NASBA