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CONTINUING EDUCATION FOR THE PRACTICING FRAUD PROFESSIONAL
Under the Fraud Examination & Forensic Accounting category the
interested professional can find continuing
education lectures on:
Indicators of Fraud/Testifying in Court/Interrogation & Interviewing/Evidence/Fraud
Examination Work papers/Financial
Statement Fraud /Counterfeiting/Money Laundering/Embezzlement/Fraud
Scenarios
Lecture Title: A Primer on Embezzlement
Lecture Description: This lecture provides insight into the unique investigative
challenges provided
by the crime of embezzlement; knowing when and if an embezzlement has
taken place is as important to proving
criminal intent as knowing the identity
of the perpetrator.
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: 106
Lecture Title: Occupational Crime - What is It & How It Works
Lecture Description: This is an introductory lecture to present the
basics of occupational crime. How are
certain types of offenses linked to
the profession of the perpetrator? From fraudulent medical claims to the
looting
of client accounts by lawyers and accountants, certain professions are
linked to certain types of crimes. This lecture
was developed by a
Certified Fraud Examiner with over twenty years experience in the investigation
and prosecution
of occupational crime.
Level of Difficulty: Basic
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: 112
Lecture Title: Risk Assessment & the Fraud Examiner
Lecture Description: This lecture focuses on the concept of risk from the
investigator's point of view. The lecture
presents risk from the perspective of an
examiner speaking
directly to data center management and should be of
help to any professional who
is trying to convey to management the concept of information management/reviewer
partnership
within the control process. A number of data center managers have commended the author of
this lecture
for her clear and concise presentation of the issues surrounding data center
risk assessment and the audit/review process.
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: 113
Lecture Title: White Collar Crime - the Basics
Level of Difficulty - Intermediate
Lecture Description: This is one of the best introductions to white
collar crime we've ever seen. White collar crime
is an extremely
varied subset of occupational crime and, as anyone who has followed the
Enron and WorldCom
cases knows, has many unique complexities and pitfalls for
the inexperienced examiner. This introduction gets you
into the mind and
motivation of the the white collar criminal but moves quickly beyond the basics
to issues related to
investigation and prosecution of the most typical criminal
exploits perpetrated by these wayward professionals.
Number of CPE's: 2 CPE - 120 minutes of self study plus
10 minutes to answer 10
objective questions for a
total of 130 minutes.
E-mail Inquiry: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
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: 117
Lecture Title: Why People Commit Crimes
Lecture Description: During the decade of the nineties much pioneering
work was done by academics and fraud
examination practitioners on the issue of
why people commit crime and why certain categories of people are
more prone to
certain types of crime than others. This lecture summarizes that
pioneering work by providing a readable,
easily understood exposition of all the
most critical issues in understanding why it is that people commit crimes.
The lecture also presents approaches to crime prevention and detection.
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: 122
Lecture Title: Bribery & Corruption
Lecture Description: Every forensic accountant and fraud examiner
must be thoroughly familiar with the mechanics
of this near universal crime. Bribery has been called an essential for effective operation in
some business cultures
and every examiner must be prepared
to deal with it as a component of numerous schemes and financial
manipulations. This lecture, by a seasoned fraud examiner,
provides insights into the identification of situations
where bribery is present
and how its presence can influence nearly every
aspect of an on-going investigation or prosecution.
Level of Difficulty - Intermediate
Number of CPE's: 2 CPE - 120 minutes of self study plus 10 minutes to answer 10 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: 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 Number: 125
Lecture Title: The Fraud Examiners Role in Network Security
Lecture Description: All of your client companies
operating networks should have a complete, up-to-date security
policy to protect
themselves and their users from intruders and from other perpetrators of
irregularities. The Fraud
Examiner is in a unique position to consult with
client companies on how best to address security threats which
may have a
criminal component. This lecture will prepare you to effectively consult with
your client on the criminal
aspects of shaping a network security policy.
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: 126
Lecture Title: The Fraud Examiner & Systems Development
Lecture Description: To be effective in today's
fast paced environment and to build the kind of consultancy
practice that makes
the fraud examiner function truly value added for management, the examiner must play a
role
in the organization's systems development effort. The difficulty is that
many examiners are uncomfortable with contributing
to the systems development
effort because they feel it compromises their independence. This lecture addresses the
principal components of the systems development process from the
examiner's point of view and provides guidance
as to how the examiner can make a
value added contribution without in any way compromising independence.
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: 128
Lecture Title: Understanding Elder Fraud
Lecture Description: Frauds targeting the elderly constitute the
majority of frauds committed by telemarketers
and home improvement
scammers. Such frauds have become so common and the amounts of money
stolen so
great that a number of fraud examiners have devoted their entire
practices to coping with it. This lecture was written
by one such examiner
who presents a full outline of the problem while providing valuable advice to
other examiners
whose practices will be touched by this saddest of all type of
fraud.
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: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 129
Lecture Title: Controlling Stock Fraud
Lecture Description: Every year tens of thousands of Americans
are defrauded by stock related swindles that don't
need to happen. Your
clients need to know how to protect themselves and this lecture will help you
give them the advice
to do just that. The lecture examines several
of the most common scams targeting individual investors and provides
guidance on
how not be victimized. As the lecture makes plain, some of the worst
offenders are brokers working for
otherwise reputable brokerage houses.
Changes are every practicing fraud examiner will eventually be involved in
such
a case.
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: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 130
Lecture Title: Telemarketing & Internet Fraud
Lecture Description: Who hasn't just set down to dinner only to
be interrupted by a telemarketer. Everyone's e-mail
in box is crammed
daily with dozens of unsolicited offers from people and organizations you've
never heard off pushing
products you probably don't want. This
deluge of marketing communication has proven a useful tool to fraudsters
of
every kind. The good news is their scams are usually just old wine in new
bottles...all the scams that once
were peddled to victims on a one-on-one basis
are now broadcast to thousands in a few seconds. But internet
and
telephone fraud is different in a number of important particulars and its those
differences on which this lecture
focuses. Written by a seasoned law
enforcement officer, this lecture lays the groundwork for a solid understanding
of the use of both of these technologies by fraudsters.
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: mailto:compass2003@earthlink.net Register & Pay for this Lecture Now
Cost: $20.00
Lecture Number: 131
Lecture Title: Identity Theft - The Growing Menace
Lecture Description: Think it can't happen to you...guess
again. As this lecture demonstrates, identity theft is
one of the fastest
growing frauds around. And its not just the elderly who are targets.
Any one who loses her wallet
or is careless with the way she handles credit card
and bill receipts can quickly become a victim. The fraudsters who
perpetrate this scam can use your identity not only to steal money but to have
you take the wrap for a whole host of other
type crimes they have the
imagination and audacity to commit. Protect yourself and learn what you
need to know to deal
with this rapidly expanding growing problem.
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: 132
Lecture Title: Red Flags of Business Failure
Lecture Description: Businesses seem to go under
everyday...especially in the current economic
climate. That's why
its so important for practicing fraud examiners and forensic accountants to know
the
red flags of business failure and the
simple remedies that are often right under your client's nose. Knowing
the
symptoms and addressing them before they have time to develop into insurmountable problems is
often the key to your
client's survival. We have an interest in keeping
our clients afloat because without
them, where would we be. The existence
of any one of these red flag situations can make
fraud easier to
happen.
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: 133
Lecture Title: Preventing Computer Crime Through Biometric Identification
Lecture Description: In the wake of the
September 11th terror attacks and weekly changes in alertness
code levels a new interest has emerged in biometric methods of
identification. From face recognition
systems in daily use at airports to hand and iris scanning systems found more
commonly in the workplace,
biometric identification is arising as a way to authenticate that we are who we
say we are. The field of biometric
authentication is dynamic and changing daily. Since the landscape of
biometric identification software
and hardware is also complex, this introduction, written in layman's
terms, is a good way for any practitioner
to remain up to date on the latest approaches as well as to earn two hours of
continuing education
credit.
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: 134
Lecture Title: Corporate Espionage
Lecture Description: Espionage isn't
just spy versus spy between nations anymore; its become such a standard
feature
of American and European business that the company without a plan to gather and
use information on its
competitors and customers is at a decided
disadvantage. The trouble is that a number of the procedures and practices
employed by companies against competitors are either flatly illegal or
skate on the thin edge of being so. This lecture
looks at the issue of
corporate espionage from the point of view of one who may be called upon to
advise management or
the audit committee of the board of directors on this
controversial topic. The lecture is a good introduction to the field of
corporate intelligence and espionage for those who just want to know more about
it and the current laws that attempt to
define and control it.
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: 136
Lecture Title: Cyber Terrorism
Lecture Description: Cyber terrorists have
the means and the will to disrupt critical information networks
worldwide.
Every system from those controlling public utilities and medical facilities
to those supporting banking and financial
institutions are potential targets. Denial of service attacks during
critical hours of operation and the theft of thousands
of credit card numbers have been among the reported incidents in the news
recently. As a fraud examiner, internal
audit or security professional, you have an obligation to your clients to be
familiar with the principal threats posed
by the common types of cyber terror attacks. This lecture treats security
as a business process with a well
defined set of critical controls, the majority of which must be in place if your
client enterprises are to be protected.
Level of Difficulty: Intermediate
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 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: 139
Lecture Title: Using Corporate Intelligence Techniques in Fraud Examination
Lecture Description: Corporate intelligence is a relatively new
field which applies information gathering techniques
developed by governments during the Cold War to the competitive
marketplace. These same powerful techniques can
be used not only to analyze competitors but by the Fraud Examiner investigating
organizational and management
frauds. Such frauds are complex (witness Enron) and can involve the
financial activity of a global corporation
for many years (WorldCom). When the Fraud Examiner is called upon to
investigate such frauds its usually as part
of a team and the gathering of accurate intelligence on the target can make the
difference between effective case
building/prosecution and investigative
failure. Learn how you can apply the same effective intelligence
gathering
techniques to your investigations as used by the Fortune 500 and US government
agencies.
Level of Difficulty: Intermediate
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 Number: 144
Lecture Title: The Forensic Accountant - Investigating the Balance Sheet & Income Statement
Lecture Description: This is a hard hitting explication of hands
on investigative techniques for the practicing
forensic accountant whose client is a prosecutor, lawyer or potential litigant.
It is presumed that the outcome of the
accountant's investigation will be a report in support of litigation or
prosecution. The balance sheet and income
statement are discussed as "fields for investigation" whose accounts
are examined for clues to prove or disprove
malfeasance on the part of the target of investigation. Focusing on a
range of business types, the lecture
walks the reader through the most important investigative issues involved in
each account category presenting
actual tests and the type of outcome the practitioner can expect. Practitioners
will be prepared to contribute
to the building of an effective prosecution or suit and to
avoid investigative
failure.
Level of Difficulty: Intermediate
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 Number: 145
Lecture Title: The Forensic Accountant - Investigating Expenses
Lecture Description: This is the companion lecture to CPENet 144
- Investigating the Balance Sheet
& Income Statement. The lecture presents a range of tests to use in
probing a wide range of expenditure
categories in a real world environment. Often practitioners are unfamiliar
with specific investigative techniques
they can use to find misstatement or fraud because they haven't confronted fraud
in a given expenditure category
within a certain business type before. By deploying a fairly wide range of
examples, this lecture provides
an overview of the issues in building a case from the expenditure categories
most associated with
fraud and misstatement. You will learn how to use the accounts themselves
to support a case for
proving the payment of personal expenses and for other types of looting from the
business itself. The lecture
will help you differentiate, as a practitioner, between legitimate
expenditures (with or without tax implications)
and expense transactions indicative of fraud or abuse.
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: $20.00
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 Number: 148
Lecture Title: The Forensic Accountant: Managing the Forensic Engagement
Lecture Description: Many Forensic Accountants start as CPA's
expanding their practices. If you
are one of them or if you're just new to Forensic Accounting, this is the
lecture for you. The lecture
focuses on the how -to's of conducting the typical forensic examination,
covering everything from
client relations to the actual organization and execution of the work, to fees
and billing issues.
Written by a seasoned Forensic Accountant with the beginner in mind, this
lecture will walk you
through the steps you need to take regarding the initial client interview and
engagement letter on to
work plan execution and the preparation of a final report. Enough can't be
said for
the value to the forensic practice of good solid relations with the attorneys
whose repeat business
can be the life blood of your entire business. Unlike many attempts at
guidance, this lecture assumes
that your time is valuable and that you have only so many hours to get up to
speed. It concentrates
on the vital information you need to make sure that every engagement is managed
in a way
to maximize client satisfaction and your bottom line.
Level of Difficulty: Basic
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 Number: 149
Lecture Title: The Forensic Accountant: In Support of Mergers & Acquisitions
Lecture Description: In the United States and worldwide in the
past year, there have been
recurrent waves of corporate acquisitions and mergers. In fact, in the
period from 2000 to 2005,
given a somewhat different attitude by the Department of Justice about
combinations, increasing
globalization, the prevalence of more business failures or bankruptcies, and
competitive pressures,
there has been a new surge of take-over bids and friendly corporate marriages.
This trend continues
apace and the Forensic Accountant is frequently called upon to lend her
expertise in setting
a price for her client's acquisition or take over candidate. This lecture
presents the basics
in determining a realistic valuation and in development of alternative financial
approaches
to the structuring of the merger or acquisition deal itself. This type of
assignment is one that
the practitioner new to Forensic Accounting often finds particularly challenging
in that the processes
required to set up the assignment can be complex and multi-sided. This is
a flexible how-to
guide to aid the practitioner in setting up and managing this type of engagement
right through
to the format of the her final report.
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: Ethics for Forensic Accountants & Auditors
Lecture Description: In In the wake of the WorldCom and Enron
scandals has come Sarbanes Oxley
and the wave of related legislation related to raising the bar on corporate
governance. Sarbanes Oxley
requires that every listed company implement and maintain a Code of Ethical
Conduct. Its critical for
Forensic Accountants, Fraud Examiners and auditors of all kinds to have a grasp
on the ethical climate
of clients organizations. This lecture provides an overview of the ethical
thought of the West as that thought
has been applied to practical ethical problems of business practice and of
the workplace. The lecture concludes
with a content outline for a Code of Ethical Conduct developed according to the
concepts presented in the
body of the lecture. The Institute of Internal Auditors, the AICPA and the
National Association of Certified
Fraud Examiners now require CPE hours in ethics to maintain certification.
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: 151
Lecture Title: The Forensic Accountant: The Audit of Retirement Plans
Lecture Description: It seems that one has only to open a
newspaper today to find another article in the business
section about companies large and small downsizing or eliminating the retirement
plans of their retired
workers. Since many of these plans were instituted as a result of collective
bargaining and often created as an
additional way to compensate, attract and retain a qualified workforce, company
decisions reducing or eliminating
plans are controversial and have spawned lawsuit after lawsuit. Forensic
Accountants and auditors have
a crucial role to play not only in assisting with proper controls over
management of a well run plan but in representing
management or labor in the event of litigation. This lecture focuses on the
various types of management initiated retirement
plans and the problems involved in auditing them. Given the complexity of
such programs, auditors specializing in the analysis
and control of retirement plans are among the most highly compensated in
industry today.
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: 153
Lecture Title: The Forensic Accountant: Auditing the Performance of Management
Lecture Description: Forensic Accountants and Fraud Examiners
have played, and are playing, a prominent
role in the investigation of the fraud related activity and general performance
of executives at WorldCom, Enron
and a host of others. Surprising as it seems, there is very little guidance
available on the set up and planning for
the audit of executive performance; apart from the purely financial aspects
emphasized by the Sarbanes Oxley legislation,
its been something of a neglected topic. This lecture covers performance and
management auditing from the standpoint
of the steps required to implement a thorough review of management actions
starting with the process of formulating
audit objectives and the writing the related audit program all the way through
to writing the final report for your prosecutorial
or management client.
Level of Difficulty: Basic
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
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