Financial Statement Fraud and Asset Misappropriation

Overview

This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial

Prerequisites

None

Designed For

Who Will Benefit

• Forensic accounting and valuation professionals looking to expand their knowledge in this area

Objectives

Learning Outcomes

• Identify various types of financial fraud
• Describe the duties of a forensic accountant in a fraud case
• List the steps of a financial fraud investigation
• Describe the types of Financial Statement Fraud and summarize the most common
• Financial Statement Fraud Schemes
• Describe instances of Asset Misappropriation
• Define the Foreign Corrupt Practices Act