Kelen F. Camehl, CPA, MBA


    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit


  • Course acronym

  • Prerequisites

  • Course duration

    1.5 Hours

Internal Control, Ethics, and Fraud

Do you know how internal control, ethics, and fraud are interrelated and are you prepared to share key issues on these topics to decision-makers in your business? This course examines internal control, as defined by the 2013 COSO Framework for Internal Controls, the role of ethics in business, as well as risk factors and safeguards for fraud. This course also identifies key resources for ethics, such as AICPA’s Code of Professional Conduct.
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blankTopics discussed

• 2013 COSO Internal Control Integrated Framework
• Role of ethics in business
• Risk factors for fraud
• Safeguards against fraud
• AICPA Code of Professional Conduct

blankLearning objectives

• Recall the key objectives of internal control.
• Differentiate between the components of internal control.
• Identify who is responsible for an organization’s system of internal control.
• Outline threats to compliance with the AICPA Code of Professional Conduct.
• Recognize factors present when fraud is likely to occur.

blank Who will it benefit?

Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.