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CPE Self-Study
Fraud and Cash Receipts: Common Frauds and Internal Controls
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Text: 4.5, Online: 4.5
Learn the common types of fraud in the revenue and cash receipts processes and the internal controls that can mitigate various risks.

CPE On-Demand
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Product details

Develop your analytical process.

Who Will Benefit?

  • Business owners, managers, supervisors, accountants, and auditors

Key Topics

  • Revenue cycles for retail, manufacturing, and service industries
  • Frauds caused by fraudulent financial reporting
  • Common fraud risks within the revenue and cash receipts processes, including accounts receivable and billing
  • Analysis of controls for effectiveness and efficiency
  • Estimating the cost-benefit of correcting a control weakness
  • Control implementation ideas

Learning Objectives

  • Identify common frauds in the revenue and cash receipts processes.
  • Identify internal controls that mitigate various risks.
  • Recall an analysis process to improve efficient and effective risk management in your organization..

Revenue and cash receipts are two critical areas that require strong controls to prevent intentional fraud or unintentional misstatements.

In this self-study CPE course, you will learn the common types of fraud in the revenue and cash receipts processes, understand internal controls that can mitigate various risks, and develop an analytical process to ensure efficient and effective risk management. This course also features real-life fraud scenarios as well as fictional case studies to help you apply the concepts learned.

Table of contents
Ratings and reviews
Author(s)

Glenn L. Helms, Ph.D., CPA, CISA, CIA, CFF, CITP

Dr. Glenn L. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the American Institute of Certified Public Accountant's Auditing Standards Board's Computer Auditing Subcommittee and its Specialized Accreditation Board.

Dr. Helms has presented over 3,000 professional seminars throughout North and South America, Europe, and Asia. He has published over 70 articles in a wide range of practitioner and academic journals. He has served on the editorial advisory boards of several national and international journals. His books address security, controls and fraud in a variety of environments. He has numerous years' experience in public accounting and serves as a consultant to various organizations including CPA firms, financial institutions, and large and small entities.

Dr. Helms has authored over 50 CPE course addressing internal control, forensic accounting, and IT auditing. Dr. Helms is a multiple year recipient of the Don Farmer Award, and also the Outstanding Discussion Leader Award from the AICPA for every year that the award has been presented. He has received similar awards from state societies and universities.

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.

Price:
$115.00
Member Quantity:
Nonmember Quantity:
Quantity:
Estimated total:
$115.00
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CREDIT INFO
CPE credits
Text
: 4.5,
Online
: 4.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
CL4RCR
GROUP PRICING
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