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CPE Self-Study
Deterring Financial Fraud: What Else Can Be Done?
NASBA FIELD OF STUDY
Behavioral Ethics
LEVEL
Intermediate
CPE CREDITS
Online: 2.0
In this CPE course, experts discuss lessons learned from recent SEC enforcement proceedings, and provide concrete, action oriented steps that governance professionals can take to deter fraud.

CPE On-Demand
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  • Windows 7 to present

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Product details

Who Will Benefit?

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

Key Topics

  • Tone at the Top
  • Ethical Corporate Culture
  • Fraud Deterrence and Detection
  • Ethical Behavior
  • Analysis SEC Enforcement Actions
  • Principal Accounting Areas Cited in AAERs
  • Management Override

Learning Objectives

  • Recall lessons that can be learned from SEC enforcement actions
  • Recognize problems that have a nexus to ineffective internal control over financial reporting
  • Identify concrete steps that organizations can take to improve their financial reporting process

These days, most people understand the importance of the "tone at the top" and realize that a company's financial reporting environment and culture can act as a strong deterrent to fraudulent financial reporting. But beyond the right "tone," what else can be done? What additional steps can be taken to deter fraud or, if fraud should get a foothold, to stop it in its tracks? Identifying these additional steps is a tough challenge, but an analysis of recent SEC enforcement proceedings yields clues about fraud deterrence and detection that go right to the mechanics of a company's internal control over financial reporting. In this CPE course, listen to our panels of experts discuss lessons learned from recent SEC enforcement proceedings, and provide concrete, action oriented steps that governance professionals can take.

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
CAQ1
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