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This course is part of the Fundamentals of Forensic Accounting Certificate Program – a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. Please visit cpa2biz.com/forensic for information on the complete program.
This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results. Frequent types of financial statement fraud are explained as well as how internal investigations are often triggered and evidence is collected by a forensic accountant in an investigation. Common types of internal and external asset misappropriation are identified in addition to relevant case studies profiling common fraud schemes.
Advanced Preparation: None
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Find out more information on the Forensic and Valuation Services Member Section.