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Much of occupational fraud and abuse can be prevented by implementing key internal controls. Additionally, fraud-related internal controls are a key component of compliance with regulatory and legislative requirements, such as the Sarbanes-Oxley Act and AU 316—Consideration of Fraud in a Financial Statement Audit. This self-study course is perfect for auditors, chief financial officers and others who need to know the details of a good fraud deterrence initiative. Get an in-depth look at the elements of the three main cash schemes: skimming, larceny, and fraudulent disbursements.

What you will learn:

Overview of the Sarbanes-Oxley Act and AU 316—Consideration of Fraud in a Financial Statement Audit
COSO Internal Control Framework
Computer-based controls
Asset fraud, fraudulent disbursements, check tampering and corruption fraud schemes
Financial statement fraud

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Table of Contents (pdf)

Last updated: June 2010.

Online CPE Exam grading now available for this course.
Online grading is now available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE. Benefits of online exam grading include:

Instant exam results
Printable CPE certificate
Complete the course at your own pace
Take the exam online the moment you're ready

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Please note: All self-study course exams must be completed within one year of purchase date to receive CPE credit.

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