Ongoing regulatory efforts are underway to prevent and root out financial reporting fraud. These efforts are changing the processes of checks and balances that are designed to ensure open and honest disclosures and reporting. While regulatory, auditing and other changes will help to reduce fraud, forensic accountants and other fraud fighters are needed to defeat it.

This course is designed for accounting practitioners who are considering forensic accounting as a specialty practice or wish to gain expertise about fraud to use with audit clients at risk of financial statement fraud. The focus is on preventing fraud as well as detecting fraudulent actions in all types of organizations. Fraudulent Financial Reporting reviews:

• Fraudulent Financial Reporting: Its Categories, Sources, and Detection

• Incidence of Crime and Characteristics of Perpetrators

• Earnings Management and GAAP

• Tools for Detecting Fraudulent Financial Reporting