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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: June 14, 2021
9 Reviews (30 ratings)Reviews
Anonymous
()
Well organized. Clearly stated. Easy to follow. Relatable.
Inna Shmukler
(Controller at Fornetix LLC)
Very long course. Lots of useful and detailed information. I suggest to open slides, while listening, since some slides shown during presentation are not readable.
Marsha Lauck
( at CSU Chico College of Business)
The slides were difficult to read and the narration was reading not really teaching. The content was very good but the delivery not so much.
Anonymous
(-)
Great concise explanation of fraud risk, audit responsibilities, management responsibilities and reporting mechanisms.
Anonymous
(Consultant)
Good information. Some slides hard to read and/or not aligned with speaker. Good examples for each section.
Anonymous
(Director, Governance)
Good class with a lot of information shared. Great overview for non-auditors to take for a refresher.
Anonymous
()
a lot of information about fraud, need to review it again.
but so helpful and important too.
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 .