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DTSTAMP:20260508T094932Z
DTSTART:20260807T180000Z
DTEND:20260807T200000Z
LOCATION: **Online**
SUMMARY: ACPEN: The Many Faces of Fraud
DESCRIPTION: What does fraud look like? It depends. What may appear to be an indicator of fraud in one client&rsquo\;s operation could be normal in another\, making it critical to understand your client and the transactions you expect to see. Look for what should be present but isn&rsquo\;t&mdash\;and for what is present but shouldn&rsquo\;t be\n 

This course emphasizes the importance of professional skepticism\, which has no on/off switch&mdash\;it must be applied continuously. As auditors\, our role is to independently verify\, yet too often we rely on client representations without sufficient validation\, increasing the risk of missing fraud\n 

Many auditors recognize\, in hindsight\, that they have encountered fraud indicators but failed to identify them at the time. This session will provide you with the tools to recognize those indicators and strengthen your ability to detect fraud&mdash\;so you are better prepared for what you may find\n 
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