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CONTINUING EDUCATION ONLINE FOR THE PRACTICING FRAUD PROFESSIONAL
Under the Accounting and Auditing category the interested professional can find continuing education lectures on:
Measurement, Recognition, and Presentation of Specific Financial Statement
Items/SEC Practices/Government
Accounting & Reporting - CORE/Government Accounting
& Reporting - Specialized/Minicomputer Applications -
Accounting &
Auditing/Planning & Supervision - Accountant's Services/Study and Evaluation of
Internal Control/ Auditing/Substantive Audit Procedures/Independent Auditor's
Reports/Government Auditing/Government Auditing -
Specialized/ Accounting Services for
Small Business/Accounting and Auditing - General
Lecture Number: 101
Lecture Title: The Audit of Automated Applications
Lecture Description: This lecture is designed as a general introduction to
auditing an automated application.
It assumes that the practitioner is generally familiar
with basic system terminology; the lecture is geared to the
generally knowledgeable professional
who is
approaching her first audit of an automated client application.
Level of Difficulty: Beginning to Intermediate
Number of CPE's: 2 CPE - 120 minutes of self study plus 10 minutes to answer
five questions for a total
of 130 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 102
Lecture Title: Electronic Data Interchange - the Non- Repudiation Problem
Lecture Description: This lecture focuses on one of the most important topics in
Electronic Data Interchange,
the problem of repudiation--how do we control the tendency
of
electronic trading partners to disavow having ever
received or sent an electronic message?
No EDI system can be effective and efficient without addressing the
repudiation issue;
this lecture is useful to anyone who may be called upon to advise on EDI
issues.
Level of Difficulty: Intermediate to Advanced
Number of CPE's: 2 CPE - 120 minutes of self study plus 10 minutes to answer five questions for a total of
130 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 104
Lecture Title: A Primer on Negotiation - How to Win Every Time
Lecture Description: This is a lecture designed to help the professional
cope with the negotiating and bargaining
process; a process anyone who is successful must
master if s/he is to progress in their career. The lecture provides an
in-depth look at the
negotiating process and introduces techniques to help the practitioner identify what his
or her position
should be in any negotiation and how to maximize that position given
varying environmental and psychological
conditions. The lecture is particularly effective
in the techniques it presents to help the practitioner size up and evaluate
the strengths
and weaknesses of the negotiating opponent.
Level of Difficulty: Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus 10 minutes to answer ten questions for a total of 190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 105
Lecture Title: Understanding Pension Plans & Insurance
Lecture Description: This is an intermediate level lecture on pension plans and insurance
for the student who
wants a refresher on the various types of plans and types of
coverage. The advantages and disadvantages of the various
types of insurance coverage and
pension plans are covered in a lively and straight forward manner with a minimum of
jargon. One of our students says the lecture gave her the foundation she needed to explain
these complexities to her
less knowledgeable clients in words they could understand.
Level of Difficulty: Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus 10 minutes to answer five questions for a total of 190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 107
Lecture Title: Tax Planning & Business Startups
Lecture Description: This is an intermediate lecture on tax planning for business
startups. We have all had clients
who come to us for analysis of tax issues involved in
starting or expanding a business. Topics include guidance in the
selection of the right
business form, i.e., corporation, S-corporation, single proprietor, partnership, etc., tax
implications
in methods of financing; the basis of accounting; methods of
accounting; tax
implications of the employee compensation
plans and much more.
Level of Difficulty: Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus 10 minutes to answer five questions for a total of 190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture: 108
Lecture Title: Password Planning & Implementation
Lecture Description: Password protection of your client's or employer's network
or mini-computer based applications
is vital yet somewhat complex so its not surprising
how few practitioners feel comfortable advising their clients about the
effective use of
system passwords. This short lecture lays out the fundamentals of password protection for
the
practitioner who wants to understand the security issues involved.
Level of Difficulty: Intermediate
Number of CPE's: 2 CPE - 120 minutes of self study plus 10 minutes to answer
five questions for a total
of 130 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 110
Lecture Title: Successful Interviewing for Investigators
Lecture Description: Any experienced Fraud Examiner will tell
you that interviewing skills can make or break
a case. Knowing how to
approach the investigative target in an interview situation will lay the
foundation for all
that follows in a successful prosecution. Proven
interrogation and interviewing approaches developed by a
seasoned Fraud
Examiner are what this lecture presents.
Level of Difficulty: Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus
10 minutes to answer ten
questions for a total
of 190 minutes.
E-mail Inquiry: compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 111
Lecture Title: Understanding Medicare Cost Reimbursement
Lecture Description: This lecture is designed as an introduction to the complex
area of Medicare cost
reimbursement. Financial professionals are being called upon by an
increasing number of health care related
clients (HMO's, nursing homes, home health
agencies) who need sound advise on the ins and outs of Medicare
billing and reimbursement.
This lecture will help the CPA, CIA or CMA practitioner advise his or her clients
knowledgably about a practice area which is one of the fastest growing in the country.
Level of Difficulty: Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus
10 minutes to answer ten
questions for a total
of 190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 115
Lecture Title: Security of Electronic Data Interchange Transactions
Lecture Description: This is a companion lecture to our popular "Electronic Data
Interchange - The Non-Repudiation
Problem". This
entire lecture deals with the most important security issues surrounding EDI and is a good introduction
to
the International Standard ISO 7498/2 on security in open systems. The various types of
threats to be expected in
the EDI environment are covered in detail and the author
additionally covers the issues of interchange security,
system security design goals,
threats and security tools.
Level of Difficulty - Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus 10 minutes to answer 10
questions for a total
of 190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture: 116
Lecture Title: Fraud Prevention Programs
Course Description: In the wake of Enron, WorldCom and a host of
others, the issue of corporate governance
and fraud prevention have leapt to the
fore. Companies who adopt fraud prevention on a formal basis and implement
all the associated best practice tools will be in a position to reap the
benefits in investor and market confidence.
Appropriate fraud prevention
is based on the actions of the board, of the audit committee of the
board and of the
entire corporate management team. This lecture presents
an approach to developing the type of best of breed
program to make your client
or employer stand out. Emphasizes the role of fraud examiners, auditors
and board
oversight committees.
Level of Difficulty - Beginning to Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus 10 minutes to answer 10
questions for a total of
190 minutes.
E-mail inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 118
Lecture Title: The Financial Side of Local Area Networks
Course Description: This lecture introduces the financial side
of the major
connectivity solutions available to
businesses and then presents the integration of
network and LAN planning into the general planning model of a
business with an emphasis on
estimating LAN costs. The course then presents the major financial considerations
in planning for a
LAN and ends with a model for managing the vendor Request for Proposal (RFP) process as
regards networks and LANs.
Level of Difficulty - Intermediate
Number of CPE's: 4 CPE - 240 minutes of self study plus 15 minutes to answer 10
questions for a total of
255 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $30.00
Lecture Number: 120
Lecture Title: The Audit & Control of Automated Accounting Systems
Lecture Description: This lecture covers in detail the evaluation of controls over
the automated accounting
system and its associated operating environment. The
lecture
focuses heavily on the systems development process
and the role of the Information Systems
Auditor in that process. This lecture would be extremely useful to the
professional whose client
is developing automated financial systems in a mainframe or mini-computer environment
and
whose client is turning to the professional for guidance not only about applications controls
but also for
counseling on controlling the whole event-set of modern systems development.
Level of Difficulty - Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus
10 minutes to answer 10
questions for a total of
190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 121
Lecture Title: The Federal Taxation of Corporations
Lecture Description: This lecture covers the basic issues in the taxation of the
corporation as but one type of
business entity. The lecture employs numerous examples to
demonstrate the mechanics of corporate taxation and
to distinguish those mechanics from
issues involved in the taxation of other taxable entities, i.e., sole proprietorships,
S
corporations, partnerships, etc. This is a clear and concise overview of the main issues
in corporate taxation for
the practitioner looking for a refresher or for the beginner who
wises to understand the main issues confronting
her in corporate taxation.
Level of Difficulty - Intermediate
Number of CPE's: 3 CPE - 180 minutes of self study plus
10 minutes to answer 10
questions for a
total of 190 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 124
Lecture Title: Accounts Payable Fraud & the Financial Statements
Lecture Description: It has been said that a thorough understanding of how
fraud reveals itself through
the financial statements is absolutely critical to the Fraud
Examiners work. This two credit lecture explains how to
identify the signs of fraud
in the financial statements and then makes those tools come alive through their
application
to accounts payable fraud. This lecture is good training for any financial
practitioner who might be confronted with
either general ledger or payables fraud in the
course of his/her career.
Level of Difficulty: Intermediate
Number of CPE's: 2 CPE - 120 minutes of self study plus 10 minutes to answer
five questions for a total
of 130 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Title: Developing an Effective E-Mail Security Policy
Lecture Description: Corporate e-mail systems are so pervasive
that there is a temptation to take them for
granted; and yet the security and
privacy issues surrounding such systems are surprisingly complex. An
uncontrolled
system can lead to costly lawsuits by employees and by those they
send unwanted content. Corporations have
collectively spent millions to
settle sexual harassment and other types of actions as a result of improper use
of
e-mail by employees. An equal amount of financial damage is
caused by mailings that bring down whole servers,
effectively making host
LAN unavailable for hours and sometimes days. This lecture presents
everything you need
to look like a hero to your boss by proposing and
implementing a security policy to control your company's
ever growing volume of
e-mail.
Level of Difficulty: Intermediate
Number of CPE's: 2 CPE - 120 minutes of self study plus 10 minutes to answer ten
questions for a total
of 130 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number:
137
Lecture Title: Underwriting Fraud & the Analysts
Lecture Description: Often overlooked in the confusion
surrounding complex stock issuance and
underwriting related fraud
schemes is the role played by investment analysts who, in recent years, have
acted
more like salesmen for the securities underwritten by their employing firms than independent watch
dogs
looking out for client and investor
interests. This lecture focuses on the types of issues highlighted
recently by
several former former SEC Chairmen and others who have been highly critical of the close relationship
between
securities analysts, the firms who employ them and the securities they issue for third parties. It is
critical for fraud
examiners to understand the complexities caused by analysts who may not always be independent
of the companies
whose securities on which they are expressing an opinion.
Level of Difficulty: Intermediate
Number of CPE's: 2 CPE - 100 minutes of self study plus 10 minutes to answer ten questions for a total
of 120 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 141
Lecture Title: Introduction to Financial Statement Analysis
Lecture Description: Its often said that the work of the
financial analyst begins where the work of
the accountant leaves off. Financial Statement Analysis is a powerful tool
which auditors and Fraud
Examiners can use to make sense of the numbers in any financial statement.
A thorough analysis
of the principal financial statements is the first step in any audit or
investigation of a company's
performance. Fluctuation analysis between performance reporting periods,
be the periods months or years,
can direct and sharpen any investigation of financial results financial
fraud.
Level of Difficulty: Intermediate
Number of CPE's: 2 CPE - 100 minutes of self study plus
10 minutes to answer ten
questions for a total
of 110 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Number: 146
Lecture Title: All You Need to Know About Financial Reporting
Lecture Description: Rusty on the mechanics of financial
reporting? Perhaps the last accounting course
you had was ten year ago in college and it wasn't your favorite subject
anyway. This lecture focuses on
the basics of financial reporting for the Fraud Examiner or investigator who
wants to know where to look
in financial statements for the red flags of fraud. The lecture takes you
quickly from the basic debit and credit
level all the way to a consideration of the balance sheet and statement of
owners equity, then to
the statement of income and on to the statement of cash flows (sources and uses
of funds). In easy
to understand, non-technical language, the lecture presents accounting entries
associated with a number of red
flags of fraud or financial statement manipulations. This is a good place
to start if you are new to Fraud
Examination or forensic accounting or just want to recall what that college
professor told you so long ago.
Level of Difficulty: Basic
Number of CPE's: 2 CPE - 100 minutes of self study plus 10 minutes to answer ten questions for a total of 110 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Title: The Auditor's Role in Continuity of Operations & Disaster Recovery Planning
Lecture Description: As demonstrated so graphically by the
findings of the Bipartisan 9-11 Commission and by
the fumbling FEMA and State response to Hurricane Katrina, organizations today,
both public and private, are largely
on their own in preparing for disasters that can threaten their ability to
continue as going concerns. The Sarbanes Oxley
legislation makes clear that a primary role of the internal control system is to
ensure the on-going viability of the organization
to achieve its mission. That means that the controls governing disaster recovery
and continuity of operations planning
must be of principal concern for any auditor serving the organization. This
lecture addresses the audit role in
continuity of operations planning, a business process that goes well beyond
traditional disaster recovery planning
and procedures (which were concerned solely with information technology
functions), to embrace the response of
the entire organization to a disaster or emergency. As demonstrated by the 9-11
experience, every component
of the organization must be a contributing part of the business recovery
planning and implementation process
for the process to work.
Level of Difficulty: Basic
Number of CPE's: 2 CPE - 100 minutes of self study plus 10 minutes to answer ten questions for a total of 110 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 154 [this is an Adobe Audio lecture-click here for more information]
Lecture Title: Fraud Awareness Auditing
Lecture Description: External Auditors, Forensic Accountants,
Internal Auditors and Fraud Examiners
each
have varying responsibilities for the detection and reporting of frauds they
encounter during the course of their
work. Fraud Examiners and Forensic Accountants are usually only called in
when the presence of fraud is
a certainty or highly suspected. CPA's and Internal Auditors have a
responsibility to detect fraud during their
examinations if there is a reasonable expectation that the fraud would have been
detected by a competent
auditor exercising the due care and the normal procedures of the audit.
Both the external and internal auditor
must be aware of the red flags of fraud on every engagement and plan their work
accordingly. exercising
"professional skepticism" every step of way. This lecture covers the fraud
related responsibilities of each
of these types of auditors, presents the red flags of employee and management
fraud, and details the requirements
for fraud reporting. It also includes the steps each type of auditor is
required to take when an actual fraud is
discovered.
Level of Difficulty: Intermediate
Number of CPE's: 2 CPE - 100 minutes of
self study plus 20 minutes to answer ten questions for a total of 120
minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 155
Lecture Title: Introduction to Information Systems Auditing [this is an Adobe Audio lecture-click here for more information]
Lecture Description: External
Level of Difficulty: There is scarcely an audit performed today
that does not involve some degree of
auditor interaction with information systems. Financial Auditors, Internal
Auditors, Fraud Examiners and
Forensic Accountants are all involved, to one degree or another with auditing
either the computer system
itself or information contained in systems files and most often with both. This
at a time when Information
Systems Auditors are often as scarce as hen's teeth. In these circumstances it
behooves every auditor to
know something about information systems auditing if only so as to do a better
job of describing systems
related issues to the experts. This lecture targets those who need a good
introduction to information
systems auditing. How is the computer used most effectively by the
auditor? What is the difference between
auditing around, through and with the computer? What kind of approaches can
every auditor do on her own
and which require the use of experts?
Number of CPE's: 2 CPE - 100 minutes of
self study plus 20 minutes to answer ten questions for a total of 120
minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 156
Lecture Title: The Legal Liabilities of Accountants & Auditors
Lecture Description: Accountants and auditors are being sued as
never before. Damage claims of hundreds of
millions of dollars have been paid by CPA firms and their insurers. Professional
liability insurance is becoming ever
more expensive and harder to obtain. The Arthur Anderson CPA firm declared
bankruptcy under the pressure of just
such claims. Doubtless, the sub-prime mortgage melt down will prove yet another
battleground for a profession which
seems increasingly under investor scrutiny even as its Standards are rewritten
under SEC oversight. This lecture is a
good general introduction to the issues involved in the professional liability
of accountants and auditors as the profession
moves forward in increasingly troubled times. It describes relevant law,
the role and activities of the SEC, and presents
the forms used in securities filings and their purpose. It specifies the
civil and criminal liability provisions of the
Securities Acts and compares civil liability to common law while citing a number
relevant cases for clarification of
issues and presentation of historical context.
Level of Difficulty: Introductory
Number of CPE's: 3 CPE - 180 minutes of
self study plus 20 minutes to answer ten questions for a total of 200
minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $25.00
Lecture Title: The Auditor Confronts Violence in the Workplace
Lecture Description: All across America and all over the world
the tide of institutional and workplace violence is
inexorably rising. It seems that hardly a day goes by when auditors and
their organizations are not confronted with
headlines announcing yet another Virginia Tech or Columbine tragedy with all the
accompanying human and economic
suffering such seemingly senseless events entail. As key members of the
management team, auditors and other
security professionals are uniquely charged with responsibility for helping to
keep our organizations, fellow employees and
clients secure. Every student, employee and client entering our respective
corporate, educational and governmental
communities has a right to feel safe and secure while doing so. This
lecture focuses on specific actions that can be
taken, right now, at all levels of our organizations to ensure a prepared
management and workforce in the event of
emergency or catastrophe. As auditors and security professionals we are
engaged in Continuity of Operations and
Disaster Recovery Planning on a routine basis. We have an equally vital
role to play in response to the problem of
institutional violence through the preparation of security, response and trauma
playing and the response training of our
workforce at all levels. This lecture is an attempt to present a hands on
approach to the issue of dealing with
the multi-faceted issue institutional violence, focusing on the identification
of potential perpetrators and the structuring
of appropriate organizational and individual response.
Level of Difficulty: Intermediate
Number of CPE's: 4 CPE - 240 minutes of
self study plus 15 minutes to answer ten questions for a total of 255
minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $35.00
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Lecture Number: 152