Dr. Robert K. Minniti

American Institute of CPA's

    Credit Info
  • NASBA Field of Study


  • Format

    1 year

  • Level


  • CPE Credit


  • Course acronym


  • Prerequisites


  • Course duration

Financial Statement Fraud and Asset Misappropriation

SKU: FFA_16Q_1 Category:
This course describes some of the issues that allow financial statement fraud to occur, including a lack of adequate internal controls over the accounting processes, management overrides of internal controls, and pressure to achieve specific financial results. Frequent types of financial statement fraud are explained as well as how internal investigations are often triggered and evidence is collected by a forensic accountant in an investigation. Common types of internal and external asset misappropriation are identified in addition to relevant case studies profiling common fraud schemes
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Topics discussed

Learning objectives

  • Identify various types of financial fraud
  • Describe the duties of a forensic accountant in a fraud case
  • List the steps of a financial fraud investigation
  • Describe the types of Financial Statement Fraud and summarize the most common
  • Financial Statement Fraud Schemes
  • Describe instances of Asset Misappropriation
  • Define the Foreign Corrupt Practices Act

Who will it benefit?