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CPE Self-Study
Your Role in Sustaining a Culture That Deters Fraud
NASBA FIELD OF STUDY
Behavioral Ethics
LEVEL
Intermediate
CPE CREDITS
Online: 2.0
In this CPE course, learn how successful organizations leverage their resources to reinforce an ethical culture, assess the effectiveness of their initiatives, and implement changes in their efforts to deter financial fraud. You’ll also get actionable recommendations for steps you can take in your company.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

Supported Browsers:

  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

Required Browser Plug-ins:

Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Who Will Benefit?

  • Internal and external auditors
  • Financial executives and accounting staff
  • Audit committee and board members
  • Other financial reporting stakeholders

Key Topics

  • Ethical Behavior
  • Corporate Culture
  • Tone at the Top
  • Fraud Deterrence and Detection
  • Governance and Compliance
  • Major Components of Successful Compliance Monitoring Programs
  • Internal Controls

Learning Objectives

  • Recognize how leading companies execute their ethical framework and tools they use to evaluate effectiveness
  • Recall how to consistently reinforce how serious they are about doing the right thing for the right reasons

An ethical culture doesn't just happen—it takes diligence. Each of the key stakeholders in the financial reporting supply chain—the financial team, the internal audit function, and the board and audit committee—plays an important part. Not surprisingly, corporate culture is a significant factor in the auditor's fraud risk assessment of a company. In this CPE course, learn how successful organizations leverage their resources to reinforce an ethical culture, assess the effectiveness of their initiatives, and implement changes in their efforts to deter financial fraud. This course will provide you with actionable recommendations for steps you can take in your company.

Ratings and reviews
Author(s)

Center for Audit Quality Anti-Fraud Collaboration

The Anti-Fraud Collaboration, comprised of the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors, and The Institute of Internal Auditors, promotes the deterrence and detection of financial reporting fraud through the development of thought leadership, awareness programs, educational opportunities, and other resources targeted to the unique roles and responsibilities of the primary participants in the financial reporting supply chain. For more information, visit www.AntiFraudCollaboration.org.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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CREDIT INFO
CPE credits
Online
: 2.0
NASBA Field of Study
Behavioral Ethics
Level
Intermediate
Prerequisites
A basic understanding of: Corporate Management, Risk Management and Corporate Governance
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CAQ2
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