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What Fraud Schemes Exist in Your Organization
Forensic Services
CPE Self-study

What Fraud Schemes Exist in Your Organization

This course provides insight into the Business Fraud Risk Framework and focuses on the most relevant fraud schemes affecting organizations.

$139 - $179
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study

Specialized Knowledge



CPE Credits



David Zweighaft, Jonathan T. Marks


1 year

Product Number


 Business & partner 
Product Details

Many costly fraud schemes have occurred repeatedly throughout the past several decades, mostly due to the lack of implementation of internal controls and a fraud risk mitigation plan. The advancement of technology and the increased sophistication in committing fraud are also impacting organizations and affecting their bottom line. The Business Fraud Risk Framework identifies various types of fraud that can be perpetrated across an organization. This course will provide insight into the framework and focus on the most relevant fraud schemes affecting organizations.

Key Topics

  • Business Fraud Risk Framework
  • Cyber fraud
  • Misappropriation of assets
  • Money laundering
  • Financial statement fraud
  • Investing/Ponzi schemes
  • Bribery
  • Risk mitigation techniques

Learning Outcomes

  • Distinguish between different Fraud schemes within the Business Fraud Risk Framework.
  • Identify the most prevalent Fraud schemes perpetrated across organizations.
  • Describe the adverse impacts on an organization as a result of perpetrated Fraud schemes.
  • Identify red flags for each of the Fraud schemes.
  • Recall an effective root cause analysis.
  • Distinguish the methodology of how frauds are committed.
  • Identify trends in various types of fraud.
  • Recall how to mitigate Fraud within an organization with properly designed internal controls and other methods.
Credit Info
CPE Credits
NASBA Field of Study
Specialized Knowledge
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
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Contact us
David Zweighaft
David is a Fraud Subject Matter Expert with almost thirty years of experience serving the legal and financial services communities. His background includes Accounting, Auditing, Finance and Project Management. He has an extensive background in Accounting Policies and Procedures and Financial Reporting with an emphasis on investigating financial statement misrepresentations, assessing the effectiveness of internal controls and their impact on operational efficiencies. David is responsible for providing law firm clients with litigation consulting services including conducting investigations, performing analyses and calculating economic damages, providing expert witness testimony and performing due diligence reviews. In addition, David has managed large litigation consulting engagements, assessing controls and evaluating documents produced during the discovery process.
Jonathan T. Marks
CPA, CFF, CITP, CGMA, CFE and NACD Board Fellow
Jonathan has more than 30 years of experience working closely with his clients, their board, senior management, and law firms on global fraud and misconduct investigations, including bribery, corruption, compliance and other matters. He specializes in internal and regulatory investigations, governance matters, risk assessments, design, and implementation of compliance programs, global fraud risk management programs, compliance coordination, and monitoring services for the private, public, and not-for-profit sectors. Jonathan assists his clients in mitigating potential issues by conduction root-cause analysis, developing remedial procedures, and designing or enhancing governance and compliance systems along with internal controls, policies and procedures and customized training. Jonathan has led high-profile financial, accounting, compliance and regulatory investigations worldwide relating to allegations of accounting irregularities, improper financial disclosures, fraud, non-compliance, bribery, corruption, kickbacks, money laundering, terrorist financing, cyber incidents, and whistleblower matters. Jonathan has provided expert testimony on accounting, damages/lost profits, financial and internal control issues in commercial litigation matters. He has appeared before the United States Securities and Exchange Commission (SEC), Financial Industry Regulation Authority (FINRA), and the United States Department of Justice (DOJ) to present his findings. Jonathan has also led global compliance initiatives, fraud risk or vulnerability assessments, internal audits, third-party risk management initiatives, and due diligence teams.

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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What Fraud Schemes Exist in Your Organization
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