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Who knew how easy it is to steal? This course uses five recent employee theft cases to demonstrate the importance of internal controls and management oversight in the prevention of employee theft. A recurring theme in each of these cases is a lack of appropriate internal controls and a lack of management oversight.

Learning Objectives

  • Discover and associate employee theft with inadequate internal controls.
  • Recognize the importance of management oversight in the prevention of fraud.
  • Explore five recent employee theft cases to demonstrate the importance of internal controls and management oversight.
Last updated/reviewed: May 6, 2022

10 Reviews (39 ratings)Reviews

5
Member's Profile
The case studies were very informative. Also, with Koss, the detail that shows the interrelated results, in terms of the criminal cases, administrative proceedings that resulted in financial penalties, and the volume of civil litigation between aggrieved parties shows how complicated the downstream impact of one of these situations can become. How dare Koss sue Amex! Some thanks for Amex tipping them off in the first place (I'd say sour grapes for having already taking a hit and looking for someone to get back at....)
5
Anonymous Author
The course has some really good cases and really did a good job on explaining where things went wrong. The stories highlight some serious frauds committed and how things can go wrong when you place too must trust and not enough internal controls....
5
Anonymous Author
I was not familiar with any of these fraud cases, so it was interesting getting the details behind them. The design of this course (case studies) helps to bring home the lessons to be learned.
5
Anonymous Author
Excellent case studies with analysis describing the conditions in companies that permitted significant fraud to occur. Remember - Trust is not an internal control. This sums it up perfectly.
5
Anonymous Author
Insight into many examples of employee theft and fraud. Thorough analysis of opportunities for theft and what could've been done to prevent fraud.
5
Anonymous Author
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4
Anonymous Author
Good course providing appropriate and real life examples for frauds that could be perpetrated when controls are insufficient.
5
Anonymous Author
Fascinating case studies in employee theft! Astounding that such situations can exist today, but perhaps it shouldn't be...
4
Anonymous Author
Good foundational course on accounting and auditing fraud--shows the importance of senior management/Board oversight.
4
Anonymous Author
Very interesting cases and excellent detail and analysis. I really enjoyed reading through this course.

Prerequisites

Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
COURSE MATERIAL
  PDFBrazen Employee Theft
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM