Fraud Risk

Fraud Risk in a Financial Statement Audit v2.2

This course introduces the user to the concept of fraud as it applies to financial reporting. The course will discuss the common characteristics which could cause fraud to exist within a company, the indicators of fraud and the auditors’ responsibility with respect to fraud risk within the organization.

Learning Objectives:

After completing this course, the course participant should be able to:

  • Identify fraud in a financial statement audit
  • Identify and describe fraud risk factors
  • Recognize both soft and hard indicators of fraud
  • Identify the auditor’s fraud risk responsibilities


Prerequisites/Advanced Preparation:

None

Speaker / Author:

John M. Fleming, licensed as a CPA in Pennsylvania, has served as the President and Director of Accounting and Auditing for Kaplan Financial Education, powered by Loscalzo Institute and also as the Director of Content Development for Kaplan Financial Education, powered by SmartPros. John retired from Kaplan in October of 2017. In retirement, John continues to provide seminars as a discussion leader for Kaplan Financial Education on a part-time basis.

John's prior practice experience includes audit, tax, consulting, office management, and human resource responsibilities with Deloitte LLP, Richard Eisner & Company LLP, and Ernst & Young LLP. John is a graduate of LaSalle and Drexel Universities with degrees in accounting and finance.

John served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA). In 2006, the PICPA recognized John as a Joseph E. Sterrett Fellow for his contributions to the accounting profession and in 2007, the Philadelphia Chapter recognized John with their Champion Award for his contributions to the PICPA, Chapter, profession and community. John has also served as the 2002/2003 President of the American Accounting Association's Mid-Atlantic Region.

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Price (USD)

Standard: $24.95

Details

Course Code : 99FLE07-v2A1

Release Date : 03/26/2024
Expire Date : 05/31/2026
Credits :
CPE 1.00
QAS 1.00

Length : 50min
Course Level : Basic
Course Type : QAS Self-Study
Passing Grade : 70%

Mobile Compatible
Field Of Study : Auditing

Theme : Fraud Risk

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