Course Description

In this course, Chris Harper, CPA will examine actual fraud circumstances through the lens of potential prevention. The course will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters ability to accomplish their nefarious acts.

The course highlights include: 

• An examination of actual frauds
• Discussion of internal controls that could have prevented the frauds
• Contemplation of epiphanies for your own professional scenarios.

Learning Objectives

• Identify the factors that can allow certain frauds to occur
• Recognize internal controls that may have prevented certain frauds
• Identify how to apply prevention techniques to circumstances you encounter in your professional endeavors

Prerequisites

• Basic working knowledge of internal control procedures.