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What Does Fraud Look Like?

 Various
 
2.0
Registration is Open
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Mon, 06/09/2025 from 1:00 pm to 2:50 pm
 Tue, 06/17/2025 from 6:00 pm to 7:50 pm
 Sat, 06/21/2025 from 10:00 am to 11:50 am
 Fri, 06/27/2025 from 11:00 am to 12:50 pm
 Fri, 07/11/2025 from 12:00 pm to 1:50 pm
 Tue, 07/29/2025 from 2:00 pm to 3:50 pm
 Fri, 08/01/2025 from 4:00 pm to 5:50 pm
 Mon, 08/18/2025 from 10:00 am to 11:50 am
 Fri, 09/12/2025 from 12:00 pm to 1:50 pm
 Mon, 09/29/2025 from 2:00 pm to 3:50 pm
 Sat, 10/04/2025 from 4:00 pm to 5:50 pm
 Fri, 10/17/2025 from 10:00 am to 11:50 am
 Mon, 11/03/2025 from 12:00 pm to 1:50 pm
 Wed, 11/26/2025 from 2:00 pm to 3:50 pm
 Sat, 12/06/2025 from 4:00 pm to 5:50 pm
 Fri, 12/12/2025 from 10:00 am to 11:50 am
Designed For:

External and Internal Auditors; Small Business Owners; Not For Profit Administrators

Prerequisite:

None

The audit standards state that one of the reasons auditors fail to detect fraud is that they don’t know what it looks like.  Prior to the original SAS No. 82, Consideration of Fraud In A Financial Statement Audit, nowhere in any SAS was there a description of what fraud looked like.  So, as they say, if you don’t know what you are looking for, you can often look right at it and not recognize it!

This presentation illustrates some of the more common indicators of fraud they most individuals would overlook unless they 1) knew what they were looking for and were 2) actually looking for it.  Contrary to what the standards say about fraud being concealed, I have found that fraud is often laying on the table right in front of you; but no one has discovered it because they have no idea what the indicators of fraud are.

Delivery Method: Individual webcast
CPE Credit: Auditing
Program Level: Intermediate

Sponsors

For Technical Support: 
Please contact the ACPEN Help Desk at (877) 602-9877, [email protected]   or visit https://vscpa.acpen.com/Support/. The Help Desk is available by phone 24/7, 365 days a year. Allow 1 business day for email

Objectives

  • Recognize the indicators of fraud
  • Develop and maintain a questioning attitude at all times Analyzing the importance of professional skepticism
  • Understanding the fraud triangle and what segment management can control Illustrate
  • The Perception of Detection Assessing how much we rely on documentation and why we really ask for it

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.