Introduction to Fraud Theory

Overview

The following course will introduce the user to fraud theory as applied to financial reporting. The course will seek to define fraud and provide examples of how fraud can occur by or against a company. Finally, the course will introduce the user to key causes of fraud and the characteristics of those causes. Please note that this product will expire either on 06/30/2026 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.

Highlights

• Corporate financial fraud "Fraud concealment strategies" Fraud Triangle and Fraud Diamond

Objectives

• Define fraud in the context of corporate financial fraud.
• Identify examples of fraud concealment strategies.
• Describe 2 fraud models - Fraud Triangle and Fraud Diamond.
• Summarize the 2018 report to the Nations, Association of Certified Fraud Examiners.