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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: August 2009.

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

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• Corporate Fraud Handbook, 2nd Edition
• Executive Roadmap to Fraud Prevention
• Accounting Control Best Practices

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