Fraud Exposed - From Statement Tricks to Cash Flow Manipulation

Course Overview

This course explores how companies can manipulate financial statements and cash flow to mislead stakeholders. It covers schemes such as inflating revenue, understating liabilities, mismanaging assets, and misreporting disclosures. Participants will also learn how cash flow can be distorted through classification and timing tactics, transaction structuring, prepayments, and other arrangements. The course highlights disclosure and presentation strategies, including selective narratives and non-GAAP measures, helping auditors recognize red flags and improve transparency in financial reporting.