This presentation assists auditors in identifying fraud - and how to look for it. In order for a fraudster to be successful, they must be able to convince everyone that their actions are legitimate. However, no matter how hard they try, there is always a little something different about a fraudulent transaction or activity; and that is what the auditor has to be on the lookout for.

This presentation is designed to assist the participant to identify suspicious activities and what to do as a result.

Learning Objectives

• Describe what fraud looks like
  
• Evaluate internal controls to determine where the risk of fraud occurring in an organization is
  
• Thinking about how to steal in an organization
  
• Development of the perception of detection
  
• Compare what's there to what should be there and what should not be there
  
• Analyze your client and the environment they operate in
  
• Auditing
  
• Fraud

Included Materials

All ACPEN courses include handouts that are available to download. Handouts typically include a version of the slides used by the presenter, as well as a full course manual or other materials.

How To Access Your Course And The Accompanying Materials

You will receive an email directly from ACPEN with instructions for accessing your course and any accompanying materials.

How To Get Your CPE Credits

This course qualifies for two CPE credit hours! In order to obtain CPE credit for viewing ACPEN webcasts, you must view the course during the scheduled date and time. Throughout the program, you will be prompted to save three attendance codes per hour. At the conclusion of the program, your CPE Certificate will be issued assuming all attendance codes have been saved and submitted. Detailed instructions for this process are included in the course introduction and in written form as part of course materials.