Fraud Risk

Fundamentals of Fraud Detection and Prevention v3.0

Course Overview:

This course presents the methodology for conducting an investigation of occupational fraud. Applicable standards and legal issues are addressed, along with the typical types of fraud encountered in the workplace. Strategies for detection and prevention of fraud are also described. The material covered in this course is applicable to external auditors, fraud examiners, and internal auditors.

"Important: This course was previously titled as "Fundamentals of Fraud Detection and Prevention v.3" Please be aware that the content or course code has not changed."

Learning Objectives:

After completing this course, the course participant should be able to:
  • Define key terms used in fraud examinations.
  • Recognize fraud examination methodology.
  • Identify legal considerations in a fraud examination.
  • Recognize common financial statement frauds and techniques for detection.
  • Identify typical bribery and corruption schemes and tools for detection.
  • Recognize employee asset misappropriation schemes and means of detection.
  • Identify strategies for preventing financial and occupational fraud.

  • Prerequisites/Advanced Preparation:

    Basic knowledge of auditing

    Speaker / Author:

    Barbara Apostolou
    Barbara Apostolou, PhD, CPA is a professor of accounting at West Virginia University. She has authored or co-authored nearly 60 articles and several books and a number of courses for SmartPros. She served for ten years as editor of the Educational Research Section for Issues in Accounting Education and serves on the editorial board of the Journal of Accounting Education. She was awarded the Society of Louisiana CPAs/AICPA Lifetime Achievement in Accounting Education Award in 1996 and is the recipient of 12 awards for teaching excellence.


    Price (USD)

    Standard: $74.85


    Course Code : 992003-v3

    Release Date : 09/11/2014
    Expire Date : 01/31/2023
    Credits :
    CPE 3.00
    QAS 3.00

    Length : 2hr 30min
    Course Level : Basic
    Course Type : New Standards
    Passing Grade : 70%
    Format Type : eLearning
    Field Of Study : Auditing

    Theme : Fraud Risk

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