Introduction to Forensic Accounting and Fraud Examination

Exam Questions: 50
Course Level: Basic
Pages: 222 | Content: 178, Supplemental: 44
NASBA Area of Study: Auditing
Not Acceptable for: Enrolled Agents
Version: 8315A

Forensic accounting and fraud examination can be complex. This course provides an introduction into the core foundations of this complicated world. It will contrast forensic accounting engagements to fraud examinations, identify how best to find the perpetrators, and then delve into the legal and regulatory aspects. PLEASE NOTE: Not accepted for Enrolled Agents. All course material provided. No prerequisites. Course level: Basic.

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Course Information

Table of Contents
  • Core Foundation Related to Forensic Accounting and Fraud Examination
  • Who Commits Fraud and Why: The Profile and Psychology of the Fraudster
  • Legal, Regulatory, and Professional Environment
  • To recall the three categories of organizational fraud that make up the occupational fraud and abuse classification system (fraud tree)
  • To recognize the elements of the fraud triangle
  • To identify the characteristics of the civil and criminal justice systems

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.