Auditing



 Title  Credit  Format  Price  View
+    Fraud Audit Techniques Using Excel 3.0 Online $24.99 View

Microsoft Excel provides some easy to use tools that can greatly enhance and expedite the fraud audit process. With all detective work, you want to be able to sift through a large volume of data and utilize a tool that is adequately flexible for you to perform immediate investigations of anything questionable. Excel provides a number of different tools however we are going to focus on a couple of extremely useful ones: Auto filter, Arrays as well as a couple of extremely useful functions that include WEEKDAY and MOD.

Another tool used in fraud audits that does not necessarily require Excel, but can be used in conjunction with Excel, is Benford’s Law. Benford’s law is based on an observation that in certain large data sets, certain digits appear more frequently than others. By comparing the distribution of first digits in some accounting data, this tool can assist you in determining where more investigation is necessary by helping to pinpoint where data may have been contrived through fraud.

This course provides step by step instruction and Excel practice exercises as well as answer files.

 

COURSE LEARNING OBJECTIVES


Upon completion of this course, a participant should be

1. To improve your ability to sift through large volumes of data to determine the possibility of fraud.

2. To learn which Excel tools are more useful when conducting a fraud audit and how to utilize them effectively.



Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

 

 

   
+    Internal Control and Fraud Detection: A Practical Guide 8.0 Online $59.99 View

Course Description


The introduction of Sarbanes-Oxley (SOX) Act law fueled rapid growth in the organizational importance of internal control systems. Appropriate interpretation and implementation of the internal control framework is vital for every organization. This course incorporates and reflects up-to-date guidance from the PCAOB, the AICPA, the ACFE, and the principles of 2013 COSO Framework. The course not only addresses the theoretical concept of the internal control systems but also provides readers with the practical guidance they need to assume a role in the design, implementation, maintenance and evaluation of a comprehensive framework of internal controls for their organizations.


Specifically, the course presents the principles of internal control to help readers understand the nature and context of control, such as limitations of internal controls, the most recognized controls frameworks (e.g. COSO Framework, Green Book), and some common and important control procedures. It also includes steps on how to identify risks and controls, advice on how to assess the adequacy of controls, a discussion of how to reach a fair assessment, and documentation requirements for evidences of effective controls. In addition, the course discusses requirements related to performing an integrated audit: SAS 130 and AS No. 2201.  Although these auditing rules are mandatory for external auditors and not for management, management should give consideration to following the approach described in these requirements.


No discussion of internal controls would be complete without an examination of fraud prevention and detection. All organizations are subject to fraud risks. Fraud is now so common that its occurrence is no longer remarkable, only its scale. The course offers the essential tools for designing and implementing programs and controls to prevent and detect fraud. It focuses on the causes of fraud, fraud risk factors, some of the more common types of fraud, fraud symptoms, and fraud preventive and detective techniques, along with some recent cases in corporate fraud. It explains the differences between forensic accounting and auditing. It also includes the ACFE Fraud Prevention Checkup to help organizations identify major gaps and fix them before it is too late.


This course includes an illustration of potential internal controls weaknesses involving accounting and financial reporting cycles, along with examples of compensating controls. It provides sample audit programs of key processes.  It also incorporates appendixes including: an example of management internal control report, a SOX Section 404 management compliance checklist, financial reporting controls and information systems checklist for each key cycle (e.g. revenue, inventory, financing), and a computer applications checklist.


Field of Study: Auditing


Level of Knowledge: Overview


Prerequisite: None


Advanced Preparation: None

Click Here For Courses Objectives

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Effective Internal Controls for Small Business 2.0 Online $19.99 View
+    Fraud Detection Tools 2.0 Online $19.99 View

Two tools for fraud detection are discussed in this course; Benford’s Law and the Beneish M Score.  Benford’s Law predicts the probability of the distribution of first digits in a set of accounting numbers.   For the first digit, one is the most likely occurrence, followed by two, etc.  In a large population of accounting transactions, by comparing the actual occurrence of first digits in accounting numbers to the Benford distribution, areas of concern are highlighted for further analysis and evaluation. 

The Beneish M Score quantifies the possibility of financial manipulation occurring in financial statements.  If the M Score is greater than (or less negative than) -2.22, it is likely that there is some manipulation of the financial results. 

Both of these are powerful tools in the detection of fraud.  Benford’s Law assists in the detection of transactional fraud while the Beneish M Score assists in the detection of fraud in financial reporting.



Learning Objectives

Upon completion of this course, you should be able to:

·         Describe how to use Benford’s Law to detect potential fraud

·         Define situations where Benford’s Law is and is not applicable

·         Describe the Beneish M Score and its components

 

 

Prerequisites: None

Level: Overview

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Social Engineering Fraud Schemes 1.0 Book $14.99 View

Course Description:
Simple fraud schemes that use social engineering techniques are gaining popularity in the United States.  These schemes rely on trickery to persuade an unsuspecting employee to divert cash or sensitive information to the fraudster.  This course examines techniques being employed such as email spoofing, phishingand vishingusing actual recent cases and discusses techniques to minimize the possibility of this type of fraud in your organization.

Learning Objectives

  • Upon completion of this course, you should be able to:
  • Describe email spoofingschemes such as CEO fraud
  • Describe phishingand related schemes
  • Recognize techniques to prevent social engineering schemes


Prerequisites: None
Level:Overview

NASBACategory: Auditing
Recommended CPE:1 Hour

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Spreadsheet Controls Under Sarbanes Oxley Section 404 2.0 Online $19.99 View

Spreadsheet Controls Under Sarbanes-Oxley Section 404

CourseDescription:
Spreadsheets have become pervasive in most companies and have many uses.Those that are used in the financial reporting process are of most concern to the assessment of the effectiveness of internal controls over financial reporting mandated by Sarbanes-Oxley. This course discusses how to evaluate spreadsheets under the rules of Section 404 and AS 2201as well as what specific compensating spreadsheet controls are supported by Excel 2007, Excel 2010, Excel 2013and Excel 2016.This course has been writtenfor Excel 2007.  Steps that differ in Excel 2010, 2013and 2016have been noted in gray shadow boxes for the few instances where there is a difference.

Learning Objectives:
The objectives of this course are:
Recognize fundamental aspects ofSection 404 of the Sarbanes-OxleyAct and Public Accounting Oversight Board AS 2201
Recognizethe process for evaluating spreadsheets under the rules of Section 404 and AS 2201
Identifyspecific compensating spreadsheet controls supported by Microsoft Excel

NASBA Category:
Audit (1 Hour)/ Computer Science (1 Hour)
Level:
Basic/Overview(See Prerequisites)
Prerequisites:
Excel 2007/ Excel 2010/ Excel 2013/ Excel 2016 is needed.

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Complying with Government Auditing Standards and Professional Ethics 4.0 Online $39.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. Finally, this course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.

 

CPE Credit: 4 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

Click Here For Courses Objectives

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Field Work and Reporting Standards for Professional Audits 3.0 Online $24.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report.

·      Learning Objectives:

LeIiIdentify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS.

·       Recognize the five components of internal control.

·       Identify conditions that indicate a heightened risk of fraud.

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies


+    Government Auditing Standards and Foundations 2.0 Online $19.99 View

Introduction

 The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations.

 CPE Credit: 2 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

·       Learning Objectives:

Recognize when the Yellow Book standards must be applied.

Identify the new organization and format of the 2018 Yellow Book.

Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

Identify the types of auditors and audit organizations that may employ GAGAS to conduct their work,

Recognize the types of engagements that may be conducted in accordance with GAGAS, and

Identify terminology that is commonly used in GAGAS. 

Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Government Auditing Standards and Performing Audits 5.0 Online $44.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the requirements for auditor communication. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report.

 

CPE Credit: 5 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

Click Here For Courses Objectives

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Government Auditing Standards and Professional Requirements 3.0 Online $24.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report.

 

CPE Credit: 3 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

Objectives

 

At the end of this chapter, the student will be able to:

Recognize when the Yellow Book standards must be applied.

Identify the new organization and format of the 2018 Yellow Book.

Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

Identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organization.

Identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS.

Recognize the purpose of applying the GAGAS Conceptual Framework.

Recognize that action that must be taken by auditors if they conclude that the independence of the engagement team or the audit organization is impaired.

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Governmental Auditing Standards 12.0 Online $79.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the types of auditors and audit organizations that may employ GAGAS to conduct their work. This course will identify the categories of requirements that GAGAS uses to describe the degree of responsibility imposed on auditors and audit organizations. This course will identify the ethical principles that guide the work of auditors who conduct engagements in accordance with GAGAS. This course will identify the individuals that have a role on an audit engagement. This course will Recognize the methods for selecting individuals of integrity who have the capacity to develop the competence and capabilities necessary to perform the audit organization’s work competently. This course will identify the requirements for auditor communication. This course will identify the three levels of service as identified by the AICPA. This course will identify the general planning requirements for an audit that must comply with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS. Finally, this course will describe what must be included and what must be excluded from an audit report.

CPE Credit: 12 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

Learning Objectives:

·       Recognize when the Yellow Book standards must be applied.

·       Identify the new organization and format of the 2018 Yellow Book.

 

·       Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Internal Audit Challenges of the Coronavirus Pandemic 1.0 Online $14.99 View

Course Description:

The Coronavirus pandemic of 2020 has created a new business environment for many, if not most, businesses.  Business processes have changed as more employees are working from home and there are greater operational and financial risks as economic health diminishes and overall unemployment increases in both the USA and the world.  These factors create new challenges for the internal audit function.

Risk challenges faced by the internal audit function in these uncertain times and discussed in this course include computer connectivity, information technology controls, financial controls, supply chain and workforce risks, liquidity and customer credit risks, insurance issues and brand risks. 

Learning Objectives:

Upon completion of this course, you should be able to:

·         Recognize added information technology, operational, financial and financial control risks to businesses caused by the Coronavirus pandemic

·         Recognize techniques to reduce risks added by the Coronavirus pandemic

        Prerequisites: None

Level: Overview

NASBA Category: Audit

Recommended CPE:  1 Hour

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Overview of the 2018 Yellow Book and Significant Changes 1.0 Online $14.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

This course will describe when the Yellow Book standards must be applied. This course will identify the new organization and format of the 2018 Yellow Book. Finally, this course will recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

CPE Credit: 1 CPE for CPAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Auditing

Program Prerequisites: Basic understanding of the auditing process.

Advanced Preparation: None

 

 

Objectives

 

At the end of this course, the student will be able to:

·        Recognize when the Yellow Book standards must be applied.

·        Identify the new organization and format of the 2018 Yellow Book.

·        Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Standards for Financial Audits Attestation Engagements and Review of Financial Statements 3.0 Online $24.99 View

The Generally Accepted Governmental Auditing Standards, also known as the Yellow Book, provides a comprehensive framework for conducting governmental audits with a focus on high quality, integrity, competence, independence, and objectivity. The Yellow Book is used by auditors of government organizations, entities that receive government awards, and any other audit organization performing Yellow Book audits. The Yellow Book outlines all requirements for governmental audit reports, professional qualifications for auditors, and audit organization quality control.

 

This course will describe when the Yellow Book standards must be applied. This course will identify the requirements for auditor communication. Finally, this course will identify the three levels of service as identified by the AICPA.

 

CPE Credit: 3 CPE for CPAs

 

Level: Intermediate

 

Instructional Method: Self-Study

 

NASBA Field of Study: Auditing

 

Program Prerequisites: Basic understanding of the auditing process.

 

Advanced Preparation: None

 

 

Learning Objective:

 

After completing this course, you should be able to:

 

·  Recognize when the Yellow Book standards must be applied.

·  Identify the new organization and format of the 2018 Yellow Book.

·  Recognize the five areas that changed in the 2018 Yellow Book from the 2011 Yellow Book.

·  Identify the requirements for auditor communication.

·  Recognize the items that an auditor should include in report on internal control and compliance.

·  Identify what an auditor must do if certain information is prohibited from public disclosure or is excluded from a report because of its confidential or sensitive nature.

·  Recognize what an auditor must do when Obtaining and Reporting the Views of Responsible Officials.

·  Identify the three levels of service as defined by the AICPA.

·  Recognize what an auditor must do related to issues of noncompliance with provisions of laws, regulations, contracts, and grant agreements.

·  Identify what should be done by the auditor when the audit complies with all of the applicable requirements for a review of financial statements conducted in accordance with GAGAS.

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Madoff investment Securities Auditor A Fraud Case Study 2.5 Online $19.99 View

Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. Madoff perpetrated a simple Ponzi scheme whereby older investors were paid with newer investor funds, thus providing the impression of actual investment returns. The extent of the losses related to Madoff's Ponzi scheme have been estimated at $50 - $65 billion.
Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff's CPA apparently did not subscribe to the AICPA Code of Conduct as most of the rules contained in the code were ignored. What follows is a case study examining the conduct of Friehling & Horowitz CPA's P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.

Recommended CPE Credits: 2.0
Category: Ethics
Level: Overview.
Prerequisites: None
Advanced Preparation: None
Author:  Joseph Helstrom
Format: Self Study

Learning objectives:
    Recognize professional conduct expected of a certified public accountant and consequences of misconduct under AICPA guidelines.
    Recognize key components of the AICPA Code of Professional Conduct with regard to independence.
    Recognize the AICPA Code of Professional Conduct rules on confidential information and acts discreditable .
    Identify ethical safeguards as outlined by the AICPA.
    Recognize the AICPA Joint Ethics Enforcement Program and its disciplinary actions

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Brazen Employee Theft Case Studies 1.0 Online $14.99 View

Course Description
Who knew how easy it is to steal? This course uses five recent employee theft cases to demonstrate the importance of internal controls and management oversight in the prevention of employee theft. A recurring theme in each of these cases is a lack of appropriate internal controls and a lack of management oversight.


Learning Objectives
After completing this course, you will be able to
•    Associate employee theft with inadequate internal controls
•    Recognize the importance of management oversight in the prevention of fraud


Recommended Field of Study: Audit/ Fraud
Recommended CPE : 1 Hour

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies

+    Business Combinations US GAAP vs IFRS 1.0 Online $19.99 View

Course Overview

This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3).  While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand.  Note that this course is not intended to provide an exhaustive discussion of these differences.

Learning Objectives

Upon completion of this course, you will be able to:

·       List the key steps in the acquisition method for business combinations

·       Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations

·       Identify some of the key differences between ASC Topic 805 and IFRS 3

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancellation and record retention policies