In today’s world, fraud investigations have become an everyday part of corporate life and the auditor must gain expertise in this area. This fraud series covers such issues as the tasks of the fraud auditor, Forensic techniques and tools and the abilities required of the fraud auditor, the type and nature of common frauds, investigating fraud, computer fraud and control, white collar crime, the auditor in court.
Fraud and Forensic Accounting (topics covered)
- Auditing for Internal Fraud
- Introduction to fraud examination
- Skimming, Cash Larceny and other Assets.
- Auditor's fraud responsibilities
- Fictitious disbursement
- Fraudulent financial statements schemes.
- Bribery and corruption
- Prevention of Management and Occupational Fraud
CPE: 2 Hours
Delivery Method: Self-Study
This is a previously recorded 2-hour webinar from AuditNet® with Jim Kaplan and Richard Cascarino.
Richard Cascarino, CIA, CISM, CFE is a consultant and lecturer with over 30 years experience in Risk, Audit, Governance, Forensic, Internal and IT auditing education and author of the books Internal Auditing-an Integrated Approach and Auditor’s Guide to Information Systems Auditing and the book Corporate Fraud and Internal Control: A Framework for Prevention published by Wiley, and the book “Data Analytics for Internal Auditors due out in April 2017. He is also a contributing author to the Governance section of Finance: The Ultimate Resource and is a frequent speaker at IIA, ACFE and ISACA courses and conferences.
He is a Past President of the IIA – South Africa and founded the African Region of the IIA Inc. He is also a member of the Board of Regents for Higher Education of the Association of Certified Fraud Examiners. He is a member of the Board of Regents (Higher Education) for the ACFE.
AuditNet® is the Global Resource for Auditors, and serves the global audit community as the primary communications resource with an online digital network where auditors share resources, tools, and experiences including audit work programs and other audit documentation.
As the first online portal for the global audit community, AuditNet® has been at the forefront of audit websites dedicated to promoting the use of technology. http://www.auditnet.org/
Jim Kaplan, the founder of AuditNet®, became a Certified Internal Auditor in 1984. He has continuously promoted and encouraged the use of technology and the Internet for audit productivity.
As an active member of the IIA, he has held many positions at the local and International level. He is a founding member of the Northern Virginia Chapter and served as Chapter President in 1989. He retired from his government audit director position in 2005. He is the founder and President of AuditNet®, the global resource for auditors, and has been identified as an Internet for Auditors pioneer. Jim's contributions to the profession were recognized by the IIA (2007 Bradford Cadmus award) and the Association of Local Government Auditors (Lifetime Achievement Award). In addition to the IIA, he is a member of the Association of Local Government Auditors and the Association of Certified Fraud Examiners.