FRD hours "Financial Statement Fraud - 2nd Edition"
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1 FRD hours "Financial Statement Fraud - 2nd Edition" Objectives Financial Statement Fraud, Second Edition not only explains in understandable language how financial schemes are committed, it also offers valuable advice on how to prevent and detect them. The Second Edition is written specifically with publicly held companies in mind and packed with guidance from standard-setting organizations such as the PCAOB, AICPA, and the SEC, providing theoretical and practical advice ideally suited for you whether you are a manager or an auditor to help you recognize and stop financial statement fraud. The Second Edition continues to focus on the importance of corporate governance in preventing and detecting financial statement fraud, with the latest coverage on: Examinations of real-world frauds and practical tools and techniques for carrying out their antifraud responsibilities Initiatives affecting the financial reporting and corporate governance and auditing functions, such as SOX- and SEC-related implementation rules Recommendations from the SEC Advisory Committee to reduce the complexity of the financial reporting process and improve the quality of financial reports Emerging financial reporting and auditing initiatives, including movement toward IFRS and IAAS and the use of the XBRL reporting platform Corporate governance reforms in the post-sox era, including provisions of the SOX Act, global regulations and best practices, ethical considerations, and corporate governance principles Straightforward and clear, this superior reference provides you with an up-to-date understanding of financial statement fraud, including its deterrence, prevention, and detection. Its uncomplicated language illustrates theoretical and practical concepts and procedures to aid comprehension of complex financial reporting processes and exposure to a variety of fraudulent activities.
2 Course Outline Chapter 1 Financial Statement Fraud Defined 1. Will History Repeat Itself? 2. A Closer Look. 3. Definition of Financial Statement Fraud. 4. Nature of Financial Statement Fraud. 5. High-Impact Fraud Cases. 6. Cost of Financial Statement Fraud. 7. Fraud Studies and Regulatory Responses. 8. Antifraud Programs. 9. Occurrence, Prevention, and Detection. 10. Lessons Learned and Applications for Practice. Chapter 2 Financial Reporting Structure 1. Financial Reporting System. 2. Importance of Financial Information. 3. Annual Financial Reporting Requirements. 4. High-Quality Financial Reports. 5. Six-Legged Stool of the Financial Reporting Process. 6. Corporate Financial Reports. 7. Corporate Reporting Challenges. 8. Financial Restatements. 9. Fair Value. 10. Stock Options Accounting. 11. XBRL- Generated Financial Reports. 12. Antifraud Applications for Practice. Chapter 3 Cooking the Books Equals Fraud 1. Why Does Financial Statement Fraud Occur? 2. Profile of Financial Statement Fraud. 3. Waste Management, Inc.: Financial Statement Fraud Analysis. 4. Antifraud Applications for Practice. Chapter 4 Realization, Prevention, and Detection 1. Realization. 2. The 3Cs Model. 3. Financial Statement Fraud Prevention. 4. Financial Statement Fraud Detection. 5. Correction Procedures. 6. Prevention, Detection, and Correction Strategies. 7. Antifraud Applications for Practice.
3 Chapter 5 Taxonomy and Schemes 1. Symptoms of Financial Statement Fraud. 2. Common Fraud Schemes. 3. Common Revenue Fraud Schemes. 4. Financial Statement Fraud Red Flags. 5. Whistle-blower Regulations. 6. Antifraud Applications for Practice. Chapter 6 Role of Corporate Governance 1. Definition of Corporate Governance. 2. Role of Corporate Governance. 3. Corporate Governance Structure. 4. Characteristics of Corporate Governance. 5. Corporate Governance Functions. 6. Global Corporate Governance. 7. Anti-Fraud Applications for Practice. Chapter 7 Board of Directors Oversight Responsibility 1. The Role of the Board of Directors. 2. Composition of the Board of Directors. 3. Functions of the Board of Directors. 4. Attributes of Boards of Directors. 5. Antifraud Applications for Practice. 6. Protocol: A Plan for Reaction to Allegations of Misconduct. Chapter 8 Audit Committees and Corporate Governance 1. Audit Committee. 2. Audit Committee Attributes. 3. Audit Committee Roles and Responsibilities. 4. Audit Committee Charters. 5. Chairperson of Audit Committees. 6. Audit Committee Report. 7. Audit Committees' Roles in Preventing and Detecting Financial Statement Fraud. Chapter 9 Management Responsibility 1. Management Financial Reporting Responsibilities. 2. Management's Role in Financial Statement Fraud Prevention and Protection. 3. Management Motives and Incentives. 4. Management Override of Internal Control. 5. Gamesmanship. 6. Risk Management. 7. Antifraud Applications for Practice.
4 Chapter 10 Role of the Internal Auditor 1. Internal Auditors and Corporate Governance. 2. Internal Auditors' Responsibilities. 3. Internal Audit Fraud Standards. 4. Efficacy of Internal Audit in Financial Statement Fraud Prevention and Detection. 5. Cooperation between External and Internal Audit. 6. Internal Audits and the Audit Committee. 7. Internal Control. Chapter 11 Role of External Auditors 1. Independent Audit of Financial Statements. 2. Independent Auditor and Financial Statement Fraud. 3. Independent Audit and Internal Control. 4. The Report on Internal Controls. 5. Fraud Detection Audit Procedures. 6. Materiality Guidance. 7. Risk-Factors of Financial Statement Fraud. 8. Communication of Fraud. 9. Antifraud Applications for Practice. Chapter 12 Governing Bodies 1. Role of Regulation in Corporate Governance. 2. Sarbanes-Oxley Act Of Securities and Exchange Commission. 4. SEC's Regulation Fair Disclosure. 5. Financial Fraud Detection and Disclosure Act of Private Securities Reform Act of SEC and Financial Statement Fraud. 8. SEC Fraud Prevention Activities. 9. SEC Fraud Detection Activities. 10. SEC Fraud Enforcement Activities. 11. Role of the Financial Accounting Standards Board. 12. Antifraud Applications for Practice. Chapter 13 Fraud in a Digital Environment 1. Digital Economy. 2. Electronic Commerce. 3. Changes in Business Environment. 4. Electronic Financial Reporting. 5. Antifraud Applications for Practice.
5 Chapter 14 Fraud Examination Practice, Education and Research 1. The Interrelationship: Auditing, Fraud Examination and Forensic Accounting. 2. Forensic Accounting Practice. 3. Fraud Examination. 4. Certification in Financial Forensics. 5. Training Competent and Ethical Fraud Examiners and Forensic Accountants. 6. Fraud Examination and Forensic Accounting Education. 7. Role of Research in a Profession.
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