Fraud Risk

Introduction to Fraud Theory

Course Overview
The following course will introduce the user to fraud theory as applied to financial reporting. The course will seek to define fraud and provide examples of how fraud can occur by or against a company. Finally, the course will introduce the user to key causes of fraud and the characteristics of those causes.



Learning Objectives:

After completing this course, the course participant should be able to:
  • Define fraud in the context of corporate financial fraud.
  • Determine the types of fraud that can occur by or against a company.
  • Identify fraud models used to describe fraud characteristics.
  • Specify and distinguish between the various characteristics of fraud.

  • Content Partner:

    SmartPros Ltd.

    SmartPros Ltd. is a leader in online and offline continuing education for
    accounting, finance and engineering professionals. With over 2,000 hours of
    content, SmartPros has been providing mandatory continuing education
    products since 1981. SmartPros provides services and content to its
    professional and corporate clients, in a variety of media including Web, CD
    ROM, and video. In the accounting market, SmartPros also has a predominant
    news and information portal which receives 200,000+ visits per month and
    provides services to over 100,000 subscribers. SmartPros' customers include
    50% of the Fortune 500, as well as the major firms and associations in each
    of its professional markets.


    Prerequisites/Advanced Preparation:

    None

    Speaker / Author:

    John M. Fleming, CPA, MBA, is currently the Director, Content Development for SmartPros LTD, a division of Kaplan Professional Education. SmartPros is an international educational and training company specializing in accounting, finance and ethics educational programs. John previously served as President and Director of Accounting and Auditing for LOSCALZO ASSOCIATES, a division of SmartPros for twenty-eight years. John retired as President of Loscalzo Associates on January 1, 2014.

    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, a Pennsylvania CPA, served as the 1999/2000 President of the 8,300 member Greater Philadelphia Chapter of the Pennsylvania Institute of Certified Public Accountants (PICPA) and currently serves as a member of the Institute’s Accounting and Auditing Technical Committee. 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.

    John and his wife Marge live in Medford, New Jersey.

    Software & Hardware Requirements:

    • 56k or Greater Internet Connection
    • Adobe Acrobat® Reader for the .pdf files
    • Adobe® Flash® Player 9 or higher
    • Modern DHTML Compatible Browser
    • Ram: 256 MB minimum
    • Sound card with speakers/headphones
    • Windows or Mac OS

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    Price (USD)

    Standard Rate: $24.95

    Details

    Course Code : 99FLE06

    Release Date : 04/07/2014
    Expire Date : 01/01/2020
    Credits :
    CPE 1.00
    QAS 1.00

    Length : 50min
    Course Level : Basic
    Course Type : New Standards
    Passing Grade : 70%
    Format Type : eLearning
    Mobile Compatible
    Field Of Study : Auditing

    Theme : Fraud Risk

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