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Financial Statement Fraud, Corruption, and Asset Misappropriation - Part 1 and Part 2
Forensic Services
CPE Self-study

Financial Statement Fraud, Corruption, and Asset Misappropriation - Part 1 and Part 2

Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course identifies the steps of a financial statement fraud investigation and the internal controls needed in place to deter and prevent fraud.

$112 - $175
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Intermediate

CPE Credits

5

Author(s)

Jolene Fraser

Availability

1 year

Product Number

167080

 Business & partner 
Product Details

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate.

Financial statement fraud schemes can be perpetrated internally with a company or externally by customers, vendors, or other third parties. This niche area within forensic accounting can benefit all types of companies, as fraud is prevalent throughout business. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course identifies the steps of a financial statement fraud investigation and the internal controls needed in place to deter and prevent fraud.

Enhanced On-Demand Format

This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

LEARNING OUTCOMES

Part 1

  • Identify the different types of financial statement fraud.
  • Identify concepts related to and instances of asset misappropriation.
  • Identify the common characteristics of fraudsters.
  • Identify examples and key characteristics of certain types of financial statement fraud.

Part 2

  • Identify the steps of a financial statement fraud investigation.
  • Recall the role of internal controls in preventing and deterring fraud.
Key Topics
  • Financial statement fraud and fraud engagements
  • Role of internal controls in preventing fraud
  • Asset misappropriation and corruption
Credit Info
CPE Credits
Online
5
NASBA Field of Study
Accounting
Level
Intermediate
Prerequisites
Foundational knowledge of forensic accounting
Access
Online
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$175.00
AICPA Members
Online
$139.00
FVS Section Members
Online
$112.00

Group ordering for your team

2 to 5 registrants

Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.

Start order

6+ registrants

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

Contact us
Instructors
Jolene Fraser
CPA/CFF, CFE
Jolene Fraser is the Managing Director in the Forensic, Litigation and Valuation Services Group in the firms' Sacramento office, with more than 20 years of public accounting and consulting services experience. Jolene specializes in forensic accounting, providing consulting services and expert testimony in matters involving professional standards applicable to CPAs, special investigations, fraud investigations, and commercial and individual damages. She works with counsel and their clients on complex accounting, auditing and financial issues throughout the litigation process. Prior to joining EisnerAmper, Jolene was a Principal in a Northern California-based CPA firm, specializing in forensic accounting. Her background also includes experience at a Big Four accounting firm and a large national accounting firm managing audits of clients across multiple industries, such as government, commercial and residential real estate, manufacturing and distribution, non-profit organizations, high technology, publishing and employee benefit plans. Jolene is a member of the American Institute of Certified Public Accountants (AICPA) Forensic and Valuation Services (FVS) Section, California Society of Certified Public Accountants (CalCPA) and the Association of Certified Fraud Examiners (ACFE). She serves as a Vice Chair on the CalCPA State Board and as a member of their Forensic Services Section Steering Committee. She serves on the AICPA Relations with the Bar Committee. She has also served on the AICPA CFF Credential Committee and continues to participate in the AICPA CFF Mentor program. Jolene previously served as President, as well as Treasurer, of the nonprofit organization Teaching Everyone Animals Matter (TEAM) and serves on the American River College (ARC) Accounting Advisory Committee. Jolene has presented on a variety of topics, including accounting, auditing, and forensic investigation procedures and reporting.
Accessibility

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. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com 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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Cancellation Policy
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Financial Statement Fraud, Corruption, and Asset Misappropriation - Part 1 and Part 2
Select from the following options:
Online
$175.00
Nonmember Price
$175.00
Price excluding sales tax
$175.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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