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What Does Fraud Look Like?

 Tue, 02/23/2021 from 1:00 pm to 3:00 pm
21 / 2-34125
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$79.00 Regular Registration
Your Price
$109.00 Regular Registration
Designed For:

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



SAS No. 122, AU 240, Consideration of Fraud In A Financial Statement Audit states that auditors fail to detect fraud for two primary reasons:  1. They don’t know what it looks like and, 2. They don’t know how to look for it.


This presentation is designed to assist those attending to be able to identify the tell-tell indicators of fraud.  What Does Fraud Look Like?  I don’t know …… but I’ll know it when I see it.  In order to first to be able to identify fraud, one must understand the entity and the environment that it exists in.  After all, it is possible and indicator of fraud in one business would be a normal part of operations in another, and you have to know the difference.


Items that will be discussed include the importance of professional skepticism, what indicators of fraud to look for when examining documents; how to obtain information without asking questions; what to do when something just does not make sense and, understanding why individuals steal.

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

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.