Description
Fraud is far from an afterthought; in fact, fraud has become synonymous with some of the largest corporate accounting scandals in history. For CPAs, whether you are working in public practice or working in finance roles within industry, addressing the risk of fraud is critical to ensure financial statements are free from material misstatements. But detecting fraud remains easier said than done and combating fraud requires a collective effort from auditors, management, those charged with governance and even regulators. This course will explore fraud conditions such as incentives/pressures, opportunities, and attitudes/rationalizations and related risk factors that can lead to fraud.