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DTSTAMP:20260507T184824Z
DTSTART:20260710T200000Z
DTEND:20260710T220000Z
LOCATION: **Online**
SUMMARY: ACPEN: The Commonsense Approach to Auditing for Fraud
DESCRIPTION: As reported by the Association of Certified Fraud Examiners 2024 Report to the Nations on Occupational Fraud and Abuse\, organizations lose an average of 5% of their revenues to fraud. Yet\, the report disclosed that only 3% of all frauds are detected by the external auditor. However\, the thing that management depends on the detect fraud is the external audit\n 

To detect fraud an auditor must: Know what fraud looks like\; be able to think like a thief\; always maintain healthy professional skepticism\; be able to recognize the risk of fraud\; and build your audit program to look for fraud. Auditing For Fraud addresses each of these areas as well as several others. 
 
During this presentation\, I will discuss how to distinguish between an error and a fraud\; how to recognize the indicators of fraud\; develop and refine a hypothec as to how a fraud was committed\; who steals (the basic honest person) and why and lastly\; how to prove intent. If you cannot prove intent\, all you have is a dumb mistake!\n  

Chances are that after this presentation\, you will never look at an audit the same way you do now\n 
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