The New Psychology of Fraud Part 2

Monday, December 05, 2022
Webcast or Webinar, Online
1:00 PM - 3:00 PM EST
2Credits
Accounting and Auditing

Registration is Closed

Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.

Members
$89.00 Regular Price
Non-Members
$119.00 Regular Price
Course Type: Webcast
Course Code: 22/7114939
Level: Intermediate
Vendor: California CPA Education Foundation
Field of Study: Auditing

Overview:

Part 2 of 2. You'll never think about fraud the same way again after this session examining the psychology of both investigators and perpetrators. This story-based presentation will use first-hand accounts and the latest research to show why some traditional investigational practices are more harmful than helpful. This two-part series will expose myths and dangers lurking in our assumptions about fraud. We will explore misunderstandings about skepticism and learn how auditors and investigators may unwittingly assist the same fraud schemes they are trying to thwart. We will challenge the "sacred cows" of the industry and help us develop more effective thinking approaches for fraud investigation, detection, and deterrence.

Objectives:

• Identify common cognitive biases that diminish reasoning during investigations• Identify at least one approach to improve skeptical reasoning related to fraud investigations

Major Topics:

• The neuroscience of psychopathy• The psychology of skepticism• Psychology and reasoning related to both investigators and perpetrators

Major Topics:

• The neuroscience of psychopathy• The psychology of skepticism• Psychology and reasoning related to both investigators and perpetrators

Designed For:

CPAs, audit, governance, investigative and compliance professionals wanting to learn more effective ways to deter, detect and investigate fraud and gain a deeper understanding of behavioral science surrounding fraud and related threats.

Prerequisties:

Auditing experience and knowledge of terminology.
CPE sponsors

The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org