CPE & Event Catalog

Fraud and theft schemes. Financial statement fraud. Fraud policies and controls. Fraud detection. Fraud investigation. Investigation of concealment and conversion. Fraud interviewing techniques. Fraud report. Legal aspects of fraud.

Revenue and earnings manipulation. Expense and liability fraud. Asset and equity mismanagement. Disclosure and reporting fraud. Classification-based cash flow manipulation schemes. Timing-based cash flow manipulation techniques. Transaction structuring to inflate operating cash flow. Disclosure and presentation techniques.

Introduction to fraud. Who commits fraud and why. Fraud prevention. Fraud detection. Fraud investigation and audit. Review of an auditor's responsibility with respect to fraud.

Fraud trends. Audit requirements related to fraud.

Explain the expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud. Fraud inquiries and engagement team discussion points. Identifying and responding to fraud risk on an audit. Testing journal entries and other tests for management override. Required fraud and noncompliance communications by various auditing.

Fraud awareness and prevention. Define various types of fraud. Identify common fraud schemes.

Employee fraud schemes. Financial statement fraud schemes. Outsider fraud schemes.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud. Internal controls. Auditing. Advanced accounting issues. Risk management.

Fraud in government. Impact of the fraud triangle. Payroll fraud. Procurement fraud. Graft. Travel and entertainment expense reimbursement fraud. No-show fraud. Financial statement fraud. Social security fraud. Medicare and Medicaid fraud. Unemployment program fraud.

Information-based schemes. Trade-based schemes. Action-based schemes. Closing price manipulation schemes. Spoofing-based fraud. Cornering schemes. Misleading customers schemes. Fraud in specific financial markets. The impact of regulation.

Prevalence of fraud in nonprofit organizations. Misappropriation and strategies for prevention. Misuse of government funds. Cyber-related fraud targeting nonprofit organizations.

The need for financial reporting reform. Protecting investors. Restoring investor confidence. Internal control reporting requirements. Promoting accountability and transparency.

How many corporations, companies, and not-for-profit organizations have committed fraud? Responsibility for detecting fraud. Studying fraud cases. Evolution of fraud audit standards. Definition of fraud. Types of fraud. The 3 characteristics of fraud.

Automation for accountants. Emerging technology trends. Artificial intelligence in accounting.

How OBBB reshapes the tax landscape.

Scope of ASC 360. Capitalization of interest. Depreciation. Repairs or maintenance vs. capital improvements. Impairment testing - assets held and used. Held for sale assets. Held for sale criteria. Asset abandonment. Sales of PP&E.