Fraudulent activity continues to be a major problem in companies. To help you spot and understand potential fraudulent activities, this interactive course demonstrates hands-on case studies based on actual cases. The course includes an overview of an auditior’s responsibilities and explores the link between audit design and fraud detection under
AU316(AU-C 240). In addition, the course includes relevant information related to management’s responsibility for fraud and internal controls under the COSO framework, PCAOB standards, and other “best practices.”