CPE Course Fraud Basics: Preparing the Company Till

June 16, 2021

12:45am — 4:30pm

Location

Member Price $139.50
Non-member Price $189.50

Curriculum Auditing

Field of Interest Auditing

Level Beginning

Designed For

CPAs in public practice and industry who wish to educate clients or colleagues on how to better prevent fraud from occurring at the source

4.00 credits

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Objective

  • Understand the prevalence of fraud
  • Realize how organizations may cause fraud without realizing it
  • Comprehend the cost of fraud
  • See how the new COSO Framework for Internal Control focuses on fraud
  • Understand that there are many layers in fraud defense

 

 

Highlights

Our focus is to reduce the overall risk of fraud. To that end, this course focuses on what factors contribute to turning honest employees into schemers. Discussion will include integrity and ethics, as well as how people may react in certain situations. We also explore the darknet and cryptocurrency fraud.

  • Fraud's cost: ACFE's Report to the Nations; Ancillary costs
  • Current economy: Microeconomics; Analyses
  • COSO's Internal Control Framework: Principle #1 - Integrity/Ethics; Principle #8 - Fraud Risk Assessment
  • Power of morale: Shrink the fraud triangle; Motivation
  • Why good folks go bad: What studies indicate; Five interesting findings; Red flags 
  • The Dark Web

 

Instructors

Michael Morgan, CPA

Michael J. Morgan is President of Langford Educational Enterprises, Inc., a consulting firm specializing in international auditing and taxation located in Griffin, Georgia. An accomplished author and instructor with over 35 years of experience in public speaking, Morgan has traveled internationally, writing manuals, and conducting seminars on accounting- and auditing-related topics for former communist countries. He is the recipient of several "Outstanding Discussion Leader" awards from the New York, Illinois, Nevada, and Virginia Society of CPAs on the topics of accounting and auditing, staff training, governmental, and not-for-profit entities. For several semesters, he was an accounting instructor in the School of Business at Old Dominion University located in Norfolk, Virginia. In 2015 and 2016, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. Morgan currently practices in the greater Atlanta, Georgia, area. Morgan is licensed as a Certified Public Accountant in Georgia, and Virginia. He is a past member of the Virginia Society of CPAs. He is a member of the Georgia Society of CPAs and the Association of Certified Fraud Examiners.close

Prerequisites

None

Developer

Surgent McCoy CPE, LLC

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