Fraud Examination Description

FRAUD EXAMINATION

Description...

Prerequisite - None

Program Level - Basic

Advance Preparation - None

Instructional Delivery Method - This course includes a minimum of 5 review questions with correct and incorrect responses and 5 exam questions for each cpe hour. For the best results we recommend the following steps to complete this course:

(1) Complete the reading assignments. We recommend you read and study all of the required materials prior to beginning the review or final exam.

(2) Complete the related review questions. Each review question offers interactive feedback for all questions. We recommend that you view all feedback, correct and incorrect, to each question. These responses focus on key areas related to the questions and will assist in preparing for the exam.

(3) Complete the exam. Review any incorrect answers

Recommended CPE Credit - 10 hours. These hours are based on pilot testing results and a 100 minute study hour.

Course Registration Requirements - CPAs should check the Sponsor Information page to determine if this course is available in their state of registration. Not suitable for EAs.

Lesson and Objectives	Reading Assignment
Fraud Examination for Managers and Auditors
1. Fraud Examination	Chapter 1 - 5
The learning objectives for this lesson are to gain an understanding of: Law related to fraud Criminology related to fraud Employee fraud Management fraud Fraud examination
2. Auditing for Fraud Detection	Chapter 6 - 12
The learning objectives for this lesson are to gain an understanding of: Fruad awareness auditing Overview of internal control Cash collecitons and receivables Cash disbursements and payables Payroll accounting Cost accounting Investments, liabilities, and equities
3. Skills and Responsibilities	Chapter 13 - 15
The learning objectives for this lesson are to gain an understanding of: Fraud detection audit procedures Auditors' and investigators' responsibilities Analysis of digit and number patterns