Behavioral Forensics ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $58.00
Non-Member Price $67.00
Overview
Detailed data analysis is the primary tool for spotting fraud within an organization. What has been missed is that fraud is committed by people, and people engage in fraud based on behavioral conditions that can be spotted. In the Behavioral Forensics course, we address the behavioral effects that can arise when employees engage in fraud, behavioral red flags, the role of emotions in triggering fraudulent behavior, how auditors can use this information, and many related topics. After taking this fraud CPE course, you’ll be more capable of spotting behavioral cues that indicate the presence of fraud.
Highlights
The nature of fraud. The fraud triangle. Characteristics of fraudulent behavior. The impact of dominance in behavior. Ethics as learned behavior. The CEO-CFO relationship. The role of emotions in triggering fraudulent behavior. What fraud perpetrators desire.
Prerequisites
None.
Designed For
CPAs, auditors, CEOs, and other accounting professionals.
Objectives
Recognize the situations in which fraud is more likely to be committed. Specify the various elements of the fraud triangle. Identify the differing behavioral effects when fraud is conducted by an individual, a group, and an entire organization. Recognize how fraudulent behavior can be internalized as being acceptable. Identify the various behavioral red flags associated with fraud. Recognize the deception tactics that may be used to mislead an auditor.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $67.00
Member Price $58.00