This course uses cases of three recent accounting frauds to demonstrate the importance of internal controls, management oversight by the board of directors and an organizational emphasis on ethics in the prevention of fraud. It also examines the CPA auditor’s responsibility for internal controls and the prevention and detection of fraud as part of its work. The case studies utilized relate to Koss Corporation, Fair Finance Company and Diamond Foods.
| year | 2022 |
|---|---|
| version | 01 |
| Credits | 1 |
| Company Code | Self Study |
| Format | On Demand |
| Yellow Book Approved | 0 |
| CFP Approved | 0 |
| IRS Approved | 0 |
| CTEC Approved | 0 |
| Field of Study Credits | Auditing (1) |
| Field of Study Department | Auditing |
| Course Version | 2022-01 |
| CPE Approved | 1 |
