This course is designed as a practical guide to assist accountants in industry, government, and public practice in dealing with the risks of fraud.  Anyone who becomes aware of a possible fraudulent situation ignores the implications at their own peril. The course utilizes case studies, including the author’s personal experience with the Bernard Madoff case. It also contains independent research as to the causes of fraud and how and why people commit fraud. The materials highlight the most relevant issues and financial statement accounts likely to result in fraud and suggests ways to detect and prevent fraud from occurring.