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Secure Transaction CPE Credits
1 Credits: Auditing
Course Level
Overview
Format
Self-Study
Course Description
This course provides an overview of fraud risks and responsibilities, focusing on the conditions that enable fraud, management’s role, and the ethical and legal considerations auditors face. Participants will explore key topics, including fraudulent financial reporting, misappropriation of assets, and management override of controls, along with the behavioral and cultural drivers that contribute to fraud. This course emphasizes fraud prevention, detection, and the importance of ethical decision-making in upholding financial integrity.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Recognize the conditions that enable fraud, including incentive, opportunity, and rationalization
- Identify fraudulent activities such as fraudulent financial reporting and misappropriation of assets
- Distinguish between the behavioral and cultural drivers that contribute to fraudulent actions
- Recall the ethical and legal responsibilities of auditors when addressing fraud risks
- Determine how management override of controls creates opportunities for fraud
Course Specifics
SS925422132
February 18, 2025
There are no prerequisites.
None
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Compliance Information
Qualifies for CA Fraud Credits: 1
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Kelen is a recognized author and reviewer of CPE courses and has authored over 145 courses (350+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. Kelen remained involved in CPA exam content development for nearly 10 years and authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s Journal of Accountancy. Kelen has nearly 20 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Advisor with HP. Prior to HP, he served in multiple …
QAS Self-Study
