Fraud is not committed by accounting systems or computers. It is carried out by living, breathing human beings who outwardly seem no different from you and me. Occupational frauds—schemes in which an individual uses his occupation for personal enrichment through the deliberate misuse of his employing organization’s resources—are all too common; nearly every company has been a victim or will be in the future.
Case Studies in Occupational Fraud highlights two case studies featured in the ACFE’s Fraud Casebook: Lessons from the Bad Side of Business. Each case presents important background information about the fraud case, walks you through the investigation, and presents lessons learned and recommendations to prevent a future occurrence. Both cases are supplemented by video commentary from the case study authors.
Case I: Her Passion for Fashion
The first case study presented involves a fraud Bethmara Kessler, CFE, CISA, investigated for a fashion retailer called Mod Fashions, Inc. As told from Ms. Kessler’s perspective, this case study provides an expert’s perspective of the fraud and highlights the skills necessary to understand, detect, and prevent such schemes.
Case II: They Didn’t Know Jack
The second case study discussed involves a fraud that Janet M. McHard, CFE, MBA, CPA, CFD, encountered at Garden Grove, a retailer specializing in dry-weather plants. As told from Ms. McHard’s perspective, this case study provides an insider’s look at fraud in the hope that other organizations can avert some of the mistakes made by the victim company.
You will learn:
- Common occupational fraud schemes, including false expense reports and false billing schemes
- How frauds are perpetrated and how they impact their victims
- Valuable lessons from real fraud examinations
- Important measures to take prevent the same schemes from happening to you or your clients
Combining informative text, video clips, unique examples, exhibits, and interactive review questions, ACFE Online Courses offer a quick and convenient way to earn quality CPE.
ACFE Online Self-Study features:
- 24/7 access to courses through your Internet browser.
- Save time and quickly earn CPE credits with instant access, grading and printable certificate.
- The flexibility to start or stop a course and pick-up right where you left off.
- No additional shipping or customs fees.
- And much more! Take a Tour to learn more about ACFE Online Self-Study.
Last updated: February 2010.
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Internet access
Free Macromedia Flash Player
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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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