CE/CPE Course Information

Forensic Accounting: A Fraud Emphasis

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Accounting
Program Level: Overview
Delivery Method: QAS Self-Study
Lesson Version: 19-1
Publication/Revision Date: December 6, 2022
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

Learning Objectives	After completing this course, you will be able to Answer questions about the scope of forensic accounting Identify accounting organizations and credentials offered by those organizations Distinguish between the typical types of fraud that corporations report and how those frauds are detected Apply the fraud risk model and discuss how it relates to the misappropriation of assets and fraudulent financial reporting Identify investigative resources used for gathering evidence related to fraud Identify controls for mitigating the likelihood of fraud
Course Topics	Scope of Forensic Accounting Focus on Fraud Fraud Risk Model – Misappropriation of Assets Fraud Risk Model – Fraudulent Financial Reporting Investigative Resources and Methods Responding to Fraud Risk and Discovered Fraud

Learning
Objectives

After completing this course, you will be able to

Answer questions about the scope of forensic accounting
Identify accounting organizations and credentials offered by those organizations
Distinguish between the typical types of fraud that corporations report and how those frauds are detected
Apply the fraud risk model and discuss how it relates to the misappropriation of assets and fraudulent financial reporting
Identify investigative resources used for gathering evidence related to fraud
Identify controls for mitigating the likelihood of fraud

Course Topics

Scope of Forensic Accounting
Focus on Fraud
Fraud Risk Model – Misappropriation of Assets
Fraud Risk Model – Fraudulent Financial Reporting
Investigative Resources and Methods
Responding to Fraud Risk and Discovered Fraud

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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