Behind the Numbers: How Trust becomes Theft (Course Id 2966)

Behind the Numbers: How Trust becomes Theft examines five real occupational fraud cases, including Christin Guillory, Rita Crundwell, Barbara Chalmers, Tina Feuerstein, and Sonya Hesenius, showing how trusted employees diverted millions of dollars from their employers.

This course applies the Fraud Triangle and Fraud Diamond frameworks to identify the pressures, rationalizations, opportunities, and capabilities present in each case.

This course analyzes the internal control failures that allowed each fraud scheme to continue undetected for years and offers steps for strengthening segregation of duties and fraud detection.

This course is designed for CPAs, accountants, and auditors who want to improve their ability to recognize fraud red flags and evaluate internal control weaknesses.

Yes, Behind the Numbers: How Trust becomes Theft provides two hours of CPE credit in fraud prevention, detection, or reporting, which counts toward the four hour fraud CPE requirement imposed by the California Board of Accountancy (http://www.dca.ca.gov/cba) on CPAs subject to the accounting and auditing, governmental auditing, or preparation engagement CE requirement.

This course is a Technical, self study text course worth 2.0 CPE credits in Auditing, requiring a 10 question final exam preceded by 6 review questions (optional), with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.