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Chris Clark, Instructor
To Access This Course:
This course examines all the types of fraud considered by auditors when auditing financial statements. At the end of this course, you will be able to:
- Know the types and the characteristics of different types of fraud.
- Identify the SAS that provides guidance to auditors in assessing the risk of fraud.
- Know the three elements identified by the AICPA to prevent, deter, and detect fraud.
- Know the procedures to address the risk of management overriding internal controls that are otherwise operating effectively.
Learning Objectives
- Identify the three types of fraud.
- Identify the SAS that provides guidance to auditors in assessing the risk of fraud.
- Recognize the three elements identified by the AICPA to prevent, deter, and detect fraud.
- Recognize who is responsible for identifying and measuring fraud risks and taking steps to mitigate identified risks.
- Identify the procedures to address the risk of management overriding internal controls that are otherwise operating effectively.
- Recognize the characteristics of different types of fraud.
Last updated/reviewed: November 27, 2020
3 Reviews (10 ratings)Reviews
Anonymous
(Director, Governance)
Good class with a lot of information shared. Great overview for non-auditors to take for a refresher.
Anonymous
()
If I am just going to be read to, I would rather read the material myself.
Anonymous
(Internal Controls Manager)
The course gave me a good insight of Fraud Auditing.
Prerequisites
Course Complexity: Intermediate
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 .