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Who Commits Fraud and Their Methods

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE NONE Auditing / Fraud  Experience LevelCourse IDCPE CreditsAuthor Overview  CM-325  2 Colleen Neuharth McClain, CPA Who Commits Fraud Course Descri ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Auditing / Fraud 
Experience Level Course ID CPE Credits Author
Overview  CM-325  2

Colleen Neuharth McClain, CPA

Who Commits Fraud

Course Description: 
Many people consider accounting a tedious job, but not John Lewis. Throughout his three-year tenure with Unified Trucking he had ostensibly been a model employee, missing only a few days of work and conquering the Herculean task of bookkeeping single-handedly. The company’s continued growth and profitability were the only indications management had ever needed to determine that John performed his job well. His professionalism and dedication made supervision unnecessary. John insisted on handling any problems or discrepancies personally, and made it clear that the buck stopped with him.
In fact, many bucks did stop with him, followed him home and neatly deposited themselves into his bank account. In three short years John managed to use his authority and exclusive bookkeeping access to bilk the company of nearly $100,000. As often happens, John’s illicit activities were only revealed by accident. If janitorial workers had not discovered a suspicious amount of discarded receipts, the theft would have continued undetected.
This chapter will discuss the typical profile of an employee who is liable to commit corporate fraud as revealed by numerous studies. In addition, you will be provided with several types of common schemes which these criminals utilize to embezzle funds from their organizations.
Finally, this chapter will provide you with various tips and techniques which may be utilized to prevent fraud from occurring in your workplace or those of your clients.

Who Should Attend: CPAs

Learning Objectives:
.• Recognize a condition (risk factor) which is typically present when fraud occurs.
.• dentify the most common schemes which those who commit corporate fraud usually utilize.
.• Recognize warning signals of potential embezzlers.


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