Designing Internal Controls to Prevent & Detect Fraud

CPE Credit: 2 hours

This course is designed to assist accountants and auditors who are working with businesses, not-for profit organizations, and governmental entities. The course is designed to assist accountants in developing good anti-fraud internal controls and to assist auditors in determining if anti-fraud internal controls are properly designed. Participants will be exposed to various fraud risk factors and examples of mitigating internal controls will be provided.
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Topics Covered

• Fraud risk factors
• Mitigating internal controls

Learning Objectives:

• Be able to develop good anti-fraud internal controls and assist auditors in determining if anti-fraud internal controls are properly designed

Prerequisites: An understanding of the COSO Framework on Internal Controls