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| Author : | Christopher J Demaline, CPA, CMA, CFE, MBA |
| Course Length : | Pages: 32 ||| Review Questions: 10 ||| Final Exam Questions: 13 |
| CPE Credits : | 2.5 |
| IRS Credits : | 0 |
| Price : | $22.45 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - Technical - NASBA Registry |
| Primary Subject-Field Of Study: | Auditing - Auditing for Course Id 517 |
| Description : |
The purpose of this course is to provide an overview of occupational fraud. First, the author presents a historical perspective of workplace fraud. Then, several common types of fraud are reviewed and various fraud prevention and detection techniques are discussed. Relevant court case summaries are presented throughout the course. |
| Usage Rank : | 0 |
| Release : | 2018 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed |
| Additional Links : |
Fraud in the Workplace Lorman Education Services
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 30-May-2021 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - Technical - NASBA Registry - 517 |
| Keywords : | Auditing, Overview, Fraud, Workplace, cpe, cpa, online course |
| Learning Objectives : |
Occupational Fraud Detection Course Learning Objectives
2. Recognize commonly-occurring fraudulent activities 3. Understand various methods used to prevent fraud 4. Recognize various methods to detect fraud Chapter 1
2. Recognize commonly-occurring fraudulent activities 3. Understand various methods used to prevent cash fraud 4. Recognize various methods to detect cash fraud Chapter 2
2. Recognize commonly-occurring fraudulent activities 3. Understand various methods used to prevent receivables fraud 4. Recognize various methods to detect receivables fraud Chapter 3
2. Recognize commonly-occurring fraudulent activities 3. Understand various methods used to prevent merchandise inventory fraud 4. Recognize various methods to detect merchandise inventory fraud Chapter 4
2. Recognize commonly-occurring fraudulent activities 3. Understand various methods used to prevent property, plant and equipment fraud 4. Recognize various methods to detect property, plant and equipment fraud Chapter 5
2. Recognize commonly-occurring fraudulent activities 3. Understand various methods used to prevent intangible asset fraud 4. Recognize various methods to detect intangible asset fraud |
| Course Contents : | Course Learning Objectives Introduction Chapter 1 - Cash Overview Skimming of Cash Sales Prevention and detection methods Return Frauds Prevention and detection methods Check Alteration Prevention and detection methods Reimbursement schemes Fraudulent Reimbursements Duplicate Reimbursement Pay-and-return Prevention and detection methods Payroll Fraud Ghost Employee Falsified Hours Falsified Commission Prevention and detection methods Summary Review Questions Chapter 2 - Receivables Overview Mail Room Theft Lapping Inappropriate Write-offs Prevention and Detection Methods Summary Review Questions Chapter 3 - Merchandise Inventory Overview Warehouse theft Retail theft Prevention and Detection Summary Review Questions Chapter 4 - Property, Plant and Equipment (PP&E) Overview Fixed Asset Theft Prevention and detection methods Summary Review Questions Chapter 5 - Intangibles Overview Trade Secrets Covenents not to Compete Prevention and detection methods Summary Conclusion Review Questions Glossary |
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