Fraud Environment

  • Wednesday, May 1, 2024 – Wednesday, April 30, 2025

  • 2.00

Fraud is all around us, though many times we miss it. As accountants, we have a professional responsibility to detect material fraud. However, our ability to detect fraud is directly related to our understanding of how fraud occurs, how prevalent it is and what types of procedures allow both accountants and companies to detect fraud before it becomes material.

In addition to providing a quick update on recently issued accounting and auditing standards, this course will review the latest fraud statistics compiled by the Association of Certified Fraud Examiners (ACFE), and see how COVID-19 has impacted the fraud landscape. Then the course will review our professional responsibilities to both detect fraud and to report actual or suspected fraud, plus identify which procedures are most effective at identifying and preventing fraud.


  • Recall common statistics concerning the prevalence of fraud
  • Identify best practices in detecting fraud
  • Discuss professional responsibilities of accountants related to fraud


  • Statistics compiled by the ACFE related to fraud
  • Professional responsibilities to identity, respond to and report fraudulent activity
  • The current fraud landscape, including who commits fraud, how and why they commit it and how they are detected

Additional Information

Designed For

Accounting and auditing practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters' activities



Advanced Preparation



2.00 Auditing


Experience in accounting and attestation

Course Number


Level of Knowledge


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