CPE & Event Catalog

Behavioral cues in fraud detection. Key indicators of stress or unusual behavior. Behavioral warning signs in employees and management. Using interviews and observation to identify behavioral red flags. Building relationships to encourage transparency. Management representations and estimates. Common red flags in management estimates. Identifying potential biases in management's assumptions. Techniques for auditors to challenge management's assumptions.

Going-concern assessments and the auditor's responsibility. Key financial and operational red flags. Red flags related to management's plans to mitigate going-concern risks. Audit techniques to assess the adequacy of going-concern disclosures. Cybersecurity risks and the increasing importance of it in audits. Key cybersecurity red flags. Effectiveness of an organization's cybersecurity controls. Potential data breaches or weaknesses in it governance, and more.

Financial statement irregularities. Key financial ratios and benchmarks. Unusual accounting practices. Financial statement warning signs. Using analytics and trend analysis. Revenue recognition red flags. Common methods of fraudulent revenue recognition. Unusual patterns in customer relationships and sales. Detecting improper revenue recognition.

The role of internal controls in detecting and preventing fraud. Common internal control weaknesses. Red flags related to control overrides. Evaluating the design and operating effectiveness of internal controls. Identified control deficiencies or weaknesses. Types of audit evidence and their relevance to the audit process. Red flags in audit evidence. Incomplete, misleading, or unreliable evidence during fieldwork. Audit techniques to verify authenticity of audit evidence. Maintaining professional skepticism. Appropriate audit documentation.

Accelerating inflows and delaying outflows. Short-term widow dressing techniques. Log-term effects of timing based strategies.

Legal protections against identity theft. Secure your identity. Minimize further damage. How business and organizations secure personal information. Implement a prevention program.

Overview of new quality control standards. Implementing risk-based quality management approach. Determining root causes of quality risks. Responding to identified quality risks. Monitoring and remediation best practices.

Learn best practices when designing your spreadsheets. How to create a proper worksheet structure. Learn to use Excel's built in features to find errors. How to create your custom controls to prevent and find errors. Using links to quickly move to controls. Using Conditional Formatting to highlight errors.

Improve auditor and auditee relationship. Useful presentation skills. Auditee communication. Audit findings and response techniques.

Using ChatGPT to write Excel formulas. Using Excel for Web's built-in AI capabilities. VBA Workbook coding.

Lean systems. Customer value through target costing. The value stream. Improving capacity management and flow. Managing pull through the system. Achieving perfection.

Conducting conferences with the auditee. Presentation skills. Staffing and selling the findings. Soliciting written comments. Incorporating the auditee's response.

Accounting for imputed interest. Scope of ASC 835-30. Imputing interest. Determining the right interest rate. The interest method. Subsequent measurement requirements. Presentation and disclosure requirements. Accounting for capitalized interest. Scope of ASC 835-20. Capitalization period. How much to capitalize.

Named ranges. Named formulas.

Conditional formatting basics. Conditional formatting icon sets. Conditional formatting formulas.

Workplace inclusivity. Diversity. Microaggressions.

Sources and effects of stress. Stress management techniques.

Federal income tax credits. Non-refundable income tax credits. Energy-related nonrefundable income tax credits. Partially and fully refundable income tax credits. Due diligence requirements.

Traditional individual retirement accounts. Roth individual retirement accounts. Individual retirement account funding. Education IRAs. Simplified employee pension IRAs. SIMPLE IRAs.

Five forces model. The industry lifecycle. The external environment.