About 80% of occupational fraud is committed by insiders. The reason this is still so prevalent is that organizations fail to adequately understand the characteristics of fraud perpetrators. Most fraud prevention and detection programs focus on controlling the environment, rather than on the actual source of the fraud: people. This course provides a comprehensive overview of investigative psychology that will allow businesses to close this gap in fraud prevention.This course will guide readers through a step-by-step process of developing a fraud profiling methodology. It includes a host of charts and diagrams to illustrate the process that include: • Instructions for productive data mining • Compiling a list of key characteristics of the fraudster • Evidence-based red flags and warning signs • A guide to bringing human resources on board during the recruitment process PLEASE NOTE: Not accepted for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.
PLEASE NOTE: CPE credit measurement is based on NASBA Registry and QAS guidelines of one credit for every 50 minutes. Credit calculation may vary in different states — check with your State Board of Accountancy. Unless otherwise noted in the specific course description, no advanced preparation is required in order to register or complete any PES CPE course. Use of materials or services provided by Professional Education Services, LP ("PES") are governed by the Terms and Conditions stated on PES' website www.mypescpe.com. PES provides these courses with the understanding that it is not providing any accounting, legal, or other professional advice and assumes no liability whatsoever in connection with its use. PES has used diligent efforts to provide quality information and material to its customers, but does not warrant or guarantee the accuracy, timeliness, completeness, or currency of the information contained herein. Ultimately, the responsibility to comply with applicable legal requirements falls solely upon the individual licensee, not PES. PES encourages you to contact your state Board for the latest information and to confirm or clarify any questions or concerns you have regarding your duties or obligations as a licensed professional.