Introduction to Financial Statement Fraud
Basic
Online
Description
Introduction to Financial Statement Fraud presents an introduction to the most common schemes used to manipulate an organization’s financial statements. This course includes descriptions and examples of the schemes, how the schemes are perpetrated and concludes with a discussion of common techniques used to uncover financial statement manipulation.
Key Takeaways:
- Motivations for committing financial statement fraud
- Techniques to identify the red flags of fraud using financial statement analysis
- Categories of fraudulent financial reporting
- Responsibilities of different parties regarding financial statement fraud
Prerequisites
None
You Will Learn How To:
Identify common motivations for engaging in financial statement fraud
Recognize various categories of fraudulent financial reporting
Apply financial statement analysis techniques to identify red flags and fraud
Contrast the responsibilities of different parties with regard to financial statement fraud
Table of Contents
| Lesson 1 | Introduction |
|---|---|
| Lesson 2 | Impact of Financial Statement Fraud |
| Lesson 3 | Overview of Financial Statement Fraud |
| Lesson 4 | Fictitious Revenues |
| Lesson 5 | Timing Differences |
| Lesson 6 | Improper Asset Valuation |
| Lesson 7 | Concealed Liabilities and Expenses |
| Lesson 8 | Improper Disclosures |
| Lesson 9 | Financial Statement Analysis Techniques |
| Lesson 10 | Pressure to Commit Financial Statement Fraud |
| Lesson 11 | Preventing Financial Statement Fraud |
CPE Information
| CPE Credit: | 2 |
|---|---|
| NASBA Information: | Accounting |
| Advanced Preparation: | None |
| Last Updated: | July 2023 |
| Delivery Method: | QAS Self-Study |
Policies
CPE Credit
Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.
ACFE Online Self-Study Courses
Features:
- 24/7 access to courses through your Internet browser
- Save time and quickly earn CPE credits with instant access, grading and printable certificate
- The flexibility to start or stop a course and pick-up right where you left off
- No additional shipping fees
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System Requirements:
- Internet access: High-speed connection recommended
- Speakers required for video sound
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.
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