The Psychology of Fraud
Overview
We all know that Fraud Happens. But, why? Why do people we think we can trust let us down? This session will explore the minds of white-collar criminals and examine some recent high-profile fraud cases. Why did they do it? How did they do it? What were the warning signs? If you think that fraud cannot happen to your organization, this session might give you pause.
Delivery Method: Individual webcast
CPE Credit: Auditing
Program Level: Basic
Highlights
- Fraud
- Fraud Triangle
Prerequisites
None
Designed For
Accountants and auditors at all levels
Objectives
- The 10-80-10 Rule
- Psychopaths and Sociopaths
- The Fraud Triangle
- Opportunities
- Incentives/Pressures
- Rationalizations
Preparation
None
Leader(s):
Leader Bios
David Cotton
Dave Cotton is founder and Chairman Emeritus of Cotton & Company, Certified Public Accountants, headquartered in Alexandria, Virginia. Cotton & Company was founded in 1981 and has a practice concentration in assisting Federal and State agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than three dozen Federal inspectors general as well as numerous other Federal and State organizations, programs, activities, and functions. In April 2022, Cotton & Company became a subsidiary of Sikich LLP.
Dave has a BS in Mechanical Engineering and an MBA in Management Science and Labor Relations.
In May 2022, Governor Glenn Youngkin appointed Dave to the Virginia Board of Accountancy.
Non-Member Price $79.00
Member Price $59.00