Introduction to Fraud

Date: 3/18/2025

Time: 12:00 PM - 2:00 PM EST

CPE Credit: 2 hours

This course is designed for individuals who would like to obtain a basic understanding of fraud. We will discuss various types of frauds and how the criminals commit the frauds. We will review some of the legal and ethical implications involved. Examples of real world cases will be provided to help develop an understanding of the risks involved. Participants will be introduced to the fraud triangle and the elements of fraud. We will discuss the history of fraud as it related to the accounting profession.

Topics Covered

• Types of fraud
• How fraud is committed
• Legal implications of fraud

Learning Objectives:

• Understand the definition of fraud
• Understand the fraud triangle
• Understand the elements of fraud
• Gain a knowledge of the history of fraud