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CPE Self-Study
Building a Fraud Resistant Organization
NASBA FIELD OF STUDY
Behavioral Ethics
LEVEL
Intermediate
CPE CREDITS
Online: 2.0
This CPE course explores a new Anti-Fraud Collaboration report which covers best practices for fraud deterrence and detection, highlighting the critical importance of collaboration on this issue between and among the key players in the financial reporting supply chain.

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.

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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:

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Product details

Who Will Benefit?

  • Internal auditors, external auditors, financial executives and accounting staff, audit committee and board members, and other financial reporting stakeholders

Key Topics

  • Tone at the Top
  • Ethical Corporate Culture
  • Ethical Behavior
  • Internal Controls
  • Communication
  • Ethics and Compliance Risk Assessment and Oversight
  • Fraud Deterrence and Detection
  • Professional Judgment and Skepticism

Learning Objectives

  • Identify the three central themes of a fraud resistant organization
  • Recall how your organization can incorporate the three central themes to help mitigate the risk of fraudulent financial reporting
  • Recognize the challenges facing multinational companies in executing fraud deterrence and detection programs in designing controls and procedures

Financial reporting fraud can prove costly for investors and other capital market stakeholders. This CPE course will explore a new Anti-Fraud Collaboration report, The Fraud-Resistant Organization: Tools, Traits, and Techniques to Deter and Detect Financial Reporting Fraud. The report takes a fresh look at best practices for fraud deterrence and detection, highlighting the critical importance of collaboration on this issue between and among the key players in the financial reporting supply chain.

Our panel of experts bring life to the three central themes of The Fraud-Resistant Organization—strong "tone at the top," skepticism, and robust communications—and explain how financial supply chain participants can incorporate these important techniques into their respective roles. Panelists will also address the challenges that multinational companies face in executing effective fraud deterrence and detection programs.

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
CAQ5
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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