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PURCHASE CPENET LECTURES & WEBCASTS
Registering for and purchasing CPENet Lectures and
Webcasts is Easy! Just follow these easy steps:
Step 1: Click
Here to Register for you CPENet Lecture. In the
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at one time. Just hold down the control key and click on more than
one of the lectures. Each lecture will be highlighted.
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your registration has been received.
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Lecture 101
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The Audit of Automated Applications
Lecture Price: $20.00
Lecture Number: CPENet 101
Number of CPEs: 2 |
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| Lecture 101 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.
120 minutes of self study plus 10 minutes to answer five questions
for a total of 130 minutes. |
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Lecture 102
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Electronic Data Interchange-The Non-Repudiation Problem
Lecture Price: $20.00
Lecture Number: CPENet 102
Number of CPEs: 2 |
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| Lecture 102 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.
120 minutes of self study plus 10 minutes to answer five questions
for a total of 130 minutes. |
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Lecture 103
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A Primer on Embezzlement
Lecture Price: $20.
Lecture Number: CPENet 103
Number of CPEs: 2 |
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| 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.
120 minutes of self study plus 10 minutes to
answer five questions for a total of 130 minutes. |
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Lecture 104
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A Primer on Negotiation-How to Win Every Time
Lecture Price: $25.00.
Lecture Number: CPENet 104
Number of CPEs: 3 |
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| 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.
180 minutes of self study plus 10 minutes to
answer five questions for a total of 190 minutes. |
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Lecture 105
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Understanding Pension Plans & Insurance
Lecture Price: $25.00.
Lecture Number: CPENet 104
Number of CPEs: 3 |
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| 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.
180 minutes of self study plus 10 minutes to answer five questions for a total
of 190 minutes. |
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Lecture 106
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Occupational Crime: What It Is & How it
Works
Lecture Price: $25.00
Lecture Number: CPENet 106
Number of CPEs: 3 |
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| 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.
120 minutes of self study plus
10 minutes to answer five questions
for a total of 130 minutes. |
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Lecture 107
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Tax Planning & Business Startups
Lecture Price: $20.00
Lecture Number: CPENet 107
Number of CPE's: 3 |
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| 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.
180 minutes of self study plus 10 minutes to answer five questions for a total of 190 minutes.
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Lecture 108
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Password
Planning & Implementation
Lecture Price: $25.00
Lecture Number: CPENet 108
Number of CPE's: 3 |
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| Product 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.
120 minutes of self study plus 10 minutes
to answer five questions for a total
of 130 minutes. |
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Lecture 109
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Dealing with Your Troubled Employees
Lecture Price: $20.00
Lecture Number: CPENet 109
Number of CPEs: 3 |
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| Product Description |
Every manager will be faced during
the course of her career with the challenge of dealing
with the disturbed or troubled employee. Whether the problem is as
mild as tardiness or as serious as drug or
alcohol addiction, the people skills of today's manager are being
called to the fore more and more in an era of
downsizing and staff cutbacks. Knowing how to defuse a potentially
explosive situation is half the battle; but so
is knowing when you can help and when you need outside, professional
assistance. This course provides excellent
advise on how to steer a safe course through some very difficult
waters.
180 minutes of self study plus 10
minutes to answer five questions for a total of 190 minutes.
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Lecture 110
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Successful Interviewing for Investigators
Lecture Price: $25.00
Lecture Number: CPENet 110
Number of CPEs: 3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer ten questions for a total of 190 minutes. |
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Lecture 111
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Understanding Medicare Cost Reimbursement
Lecture Price: $25.00
Lecture Number: CPENet 111
Number of CPE's: 3 |
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| Product 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.
180 minutes of self study plus 10
minutes to answer ten questions for a total of 190 minutes.
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Lecture 112
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Risk Assessment & the Fraud Examiner
Lecture Price: $20.00
Lecture Number: CPENet 112
Number of CPE's: 3 |
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| Product 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.
120 minutes of self study plus 10 minutes
to answer five questions for a total of 130 minutes. |
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Lecture 113
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White Collar Crime - The Basics
Lecture Price: $20.00
Lecture Number: CPENet 113
Number of CPE's: 3 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 objective questions for a total of 130 minutes.
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Lecture 114
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Concurrent Systems Development
Lecture Price: $20.00
Lecture Number: CPENet 114
Number of CPE's: 3 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 objective questions for a total of 130 minutes.
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Lecture 115
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Security
of Electronic Data Interchange Transactions
Lecture Price: $25.00
Lecture Number: CPENet 115
Number of CPE's: 3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer 10 objective questions for a total of 190 minutes.
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Fraud Prevention Programs
Lecture Price: $25.00
Lecture Number: CPENet 116
Number of CPE's: 3 |
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| Lecture 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.
180 minutes of self study plus 10 minutes
to answer 10 objective questions for a total of 190 minutes.
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Why People Commit Crimes
Lecture Price: $25.00
Lecture Number: CPENet 117
Number of CPE's: 3 |
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| 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 crimes 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.
180 minutes of self study plus 10 minutes
to answer 10 objective questions for a total of 190 minutes.
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The Financial Side of Local Area Networks
Lecture Price: $30.00
Lecture Number: CPENet 118
Number of CPE's:
3 |
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| Lecture 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.
240 minutes of self study plus 15 minutes
to answer 10 objective questions for a total of 255 minutes.
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The Security of Local Area Networks
Lecture Price: $30.00
Lecture Number: CPENet 119
Number of CPE's:
3 |
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| Lecture Description |
This lecture treats of LAN and network security, an issue that today's auditors and
systems professionals cannot ignore. Clients are installing more and more complex networks and are becoming
increasingly dependent upon them. As the trend to connectivity accelerates, your clients will be looking to you as a
partner in the audit, control, installation and maintenance of network security. This course will prepare you to discuss
network security issues knowledgeably with clients, software vendors and network consultants.
240 minutes of self study plus 15 minutes
to answer 10 questions for a total of 255 minutes.
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The Audit & Control of Financial Accounting Systems
Lecture Price: $25.00
Lecture Number: CPENet 120
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer 10 questions for a total of 190 minutes.
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The Federal Taxation of Corporations
Lecture Price: $25.00
Lecture Number: CPENet 121
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer 10 questions for a total of 190 minutes.
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Bribery & Corruption
Lecture Price: $25.00
Lecture Number: CPENet 122
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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The Performance Evaluation of Professional Employees
Lecture Price: $25.00
Lecture Number: CPENet 123
Number of CPE's:
3 |
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| Lecture Description |
Performance evaluations are something we all have to do, although most of us would admit
that they are not something we very much enjoy. The problem becomes even more complicated when the person
we are evaluating is a peer, a fellow professional we have to somehow evaluate. We developed this lecture in
response to a request from a member of our editorial board who was recently promoted into a position where she
has to evaluate fellow CPA's; she reports the course was a real help.
180 minutes of self study plus 10 minutes
to answer 10 questions for a total of 190 minutes.
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Accounts Payable Fraud & the Financial Statements
Lecture Price: $25.00
Lecture Number: CPENet 123
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 5 questions for a total of 130 minutes.
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The Fraud Examiners Role in Network Security
Lecture Price: $25.00
Lecture Number: CPENet 125
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer 10 questions for a total of 190 minutes.
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The Fraud Examiner & Systems Development
Lecture Price: $25.00
Lecture Number: CPENet 126
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer 10 questions for a total of 190 minutes.
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Developing an Effective E-Mail Security Policy
Lecture Price: $25.00
Lecture Number: CPENet 127
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Understanding Elder Fraud
Lecture Price: $25.00
Lecture Number: CPENet 128
Number of CPE's:
2 |
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| 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 frauds.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Controlling Stock Fraud
Lecture Price: $25.00
Lecture Number: CPENet 129
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Telemarketing & Internet Fraud
Lecture Price: $20.00
Lecture Number: CPENet 130
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Identity Theft - The Growing Menace
Lecture Price: $20.00
Lecture Number: CPENet 131
Number of CPE's:
4 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Red Flags of Business Failure
Lecture Price: $20.00
Lecture Number: CPENet 132
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 10 minutes
to answer 10 questions for a total of 190 minutes.
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Preventing Computer Crime Through Biometric Identification
Lecture Price: $20.00
Lecture Number: CPENet 133
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Corporate Espionage
Lecture Price: $20.00
Lecture Number: CPENet 134
Number of CPE's:
2 |
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| 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.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Tax Avoidance or Tax Fraud - You Be the Judge
Lecture Price: $20.00
Lecture Number: CPENet 135
Number of CPE's:
2 |
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| Lecture Description |
When does an aggressive program of tax avoidance shade over into a program of
tax fraud? Elaborate schemes of tax avoidance featuring the use of off-shore bank accounts, shell corporations and
confusing transfers of funds were a prominent feature of the 1990's tax landscape. The challenge for the taxing
authorities of the developed world is to keep up with the every increasing sophistication of these types of schemes
while developing methods to investigate and prosecute them. This lecture presents a number of case histories of
individuals and corporations who pushed tax avoidance to the limit...some have been successfully prosecuted and
some walked free. Are they guilty only of aggressive tax avoidance or of tax fraud...you be the judge.
120 minutes of self study plus 10 minutes
to answer 10 questions for a total of 130 minutes.
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Cyber Terrorism
Lecture Price: $25.00
Lecture Number: CPENet 136
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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Underwriting Fraud & the Analysts
Lecture Price: $25.00
Lecture Number: CPENet 137
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 120 minutes.
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Using Corporate Intelligence Techniques in Fraud Examination
Lecture Price: $25.00
Lecture Number: CPENet 139
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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Understanding the HIPAA Security Rule
Lecture Price: $25.00
Lecture Number: CPENet 140
Number of CPE's:
3 |
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| Lecture Description |
The Health Insurance Portability and Accountability Act (HIPAA) of 1996 is the most complex
piece of Federal health care related legislation passed by Congress in the last 50 years; the Act has
revolutionized the way health care is provided in the United States The Security Rule portion of the Act
sets information security standards with regard to personal health information; in the process of doing so
it has defined Federal standards for all types of sensitive information. Fraud Examiners and Auditors
will be confronting the provisions of this Act whenever they or their clients deal with issues of information security,
both inside and outside of government for years to come. Any Auditor or Fraud Examiner with knowledge
of the HIPAA Privacy and Security Rules will be at a definite advantage in securing and servicing future clients
within the health care and all other industries.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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Introduction to Financial Statement Analysis
Lecture Price: $25.00
Lecture Number: CPENet 141
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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Understanding the HIPAA Privacy Rule
Lecture Price: $25.00
Lecture Number: CPENet 142
Number of CPE's:
3 |
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| Lecture Description |
The Health Insurance Portability and Accountability Act (HIPAA) of 1996 is the most complex
piece of Federal health care related legislation passed by Congress in the last 50 years; the Act has
revolutionized the way health care is provided in the United States The Privacy Rule portion of the Act
sets a strict Federal standards for the privacy of all personal health information (PHI) stored in whatever form
i.e., machine readable, on paper, oral, etc. The Privacy Rule has proven the most complex for health care
providers to understand since, unlike the Security Rule, there are fewer, well established templates for
compliance available. Most organizations know something about information security but few, prior to
HIPAA had full blown privacy policies. Fraud Examiners and Auditors will be confronting the provisions of
this Act whenever they or their clients deal with issues of customer or patient privacy, both inside and outside
of government for years to come. Any Auditor or Fraud Examiner with knowledge of the HIPAA Privacy and Security
Rules will be at a definite advantage in securing and servicing future clients within the health care and all other industries.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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The Politics of Taxation - Who Gets Taxed
Lecture Price: $25.00
Lecture Number: CPENet 143
Number of CPE's:
2 |
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| Lecture Description |
This is a lecture on tax definition and on the politics of taxation addressed to auditors,
CPA’s and Fraud Examiners, in short, to the tax generalist. As anyone knows who has been reading the
newspapers on the Bush administration’s tax cuts, the subject, which must have been of concern as far back
as the time when taxes were first introduced in human affairs, is a difficult one. In any modern society the principles
for judging tax fairness and equity will necessarily be applied to a tax system that is formidably complex
and inaccessible. There is, however, a level of judgment that the auditor or CPA can bring to bear on
these matters to accompany her mastery of the technical details of the tax system at any given time. Our
effort will be to map the main issues involved in tax politics rather than to argue their merits.
100 minutes of self study plus 110 minutes
to answer 10 questions for a total of 200 minutes.
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The Forensic Accountant - Investigating the Balance Sheet & Income Statement
Lecture Price: $25.00
Lecture Number: CPENet 144
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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The Forensic Accountant - Investigating Expenses
Lecture Price: $25.00
Lecture Number: CPENet 145
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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All You Need to Know About Financial Reporting
Lecture Price: $20.00
Lecture Number: CPENet 146
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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Basic Concepts of Property & Liability Insurance for Fraud Examiners & Auditors
Lecture Price: $20.00
Lecture Number: CPENet 147
Number of CPE's:
2 |
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| Lecture Description |
Whether you are analyzing the operations of a client, investigating a fraud or
setting up your own practice, a basic knowledge of the mechanics of insurance is essential for any
practicing auditor or Fraud Examiner. As fraud practitioners we are constantly confronted with situations
involving property and liability insurance claims and coverage. In the wake of a fraud, it is often
only the insurance coverage standing between your client and ruin. It is important that all of us
advising legal counsel and our clients assess the impact of policies that are often quite complex
and which can, at times, even furnish the motivation for various crimes (if insurance fraud is
involved). This lecture presents the basic concepts underlying the theory of insurance and comes
with a useful glossary of terms and definitions prepared with the forensic accountant, auditor and
fraud examiner in mind. If you are setting up your own practice, this lecture will give you a leg up on
the type liability coverage you will need.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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The Forensic Accountant-Managing the Forensic Engagement
Lecture Price: $20.00
Lecture Number: CPENet 148
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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The Forensic Accountant-In Support of Mergers & Acquisitions
Lecture Price: $20.00
Lecture Number: CPENet 149
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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Ethics of Forensic Accountants & Auditors
Lecture Price: $20.00
Lecture Number: CPENet 150
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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The Forensic Accountant-Audit of Retirement Plans
Lecture Price: $20.00
Lecture Number: CPENet 151
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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The Auditor's Role in Disaster Recovery & Continuity of Operations Planning
Lecture Price: $20.00
Lecture Number: CPENet 152
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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The Forensic Accountant-Auditing the Performance of Management
Lecture Price: $20.00
Lecture Number: CPENet 153
Number of CPE's:
2 |
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| 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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Fraud Awareness Auditing
Lecture Price: $20.00
Lecture Number: CPENet 154
Number of CPE's:
2 |
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| Webcast 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.
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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Introduction to Information Systems Auditing
Lecture Price: $20.00
Lecture Number: CPENet 155
Number of CPE's:
2 |
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| Webcast Description |
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?
100 minutes of self study plus 10 minutes
to answer 10 questions for a total of 110 minutes.
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The Legal Liabilities of Accountants & Auditors
Lecture Price: $20.00
Lecture Number: CPENet 156
Number of CPE's:
3 |
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| 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.
180 minutes of self study plus 20 minutes
to answer 10 questions for a total of 200 minutes.
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The Auditor Confronts Violence in the Work Place
Lecture Price: $25.00
Lecture Number: CPENet 157
Number of CPE's:
3 |
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| 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.
240 minutes of self study plus 15 minutes
to answer 10 questions for a total of 255 minutes.
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The Basics of Information Systems Audit Testing
Lecture Price: $20.00
Lecture Number: CPENet 158
Number of CPE's:
2 |
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| Lecture Description |
This lecture is for those practitioners who want to extend their knowledge of techniques used to test information systems within the audit context. It presents an overview of the problems confronting the IS auditor who must actually design audit tests either during an actual examination or on a concurrent basis. System testing considerations include the auditor's degree of reliance on the system, the nature and extent of audit trails for each application as well as the nature and depth of changes to the application during the audit period. Compliance and substantive testing methods are covered in detail as are statistical, judgmental and block sampling methods within the auditor's constraint to neither over or under sample. This lecture presents the nuts and bolts of system testing as a component of the auditor's overall involvement in the systems development and concurrent testing process.
100 minutes of self study plus 10 minutes to answer 10 questions for a total of 110 minutes.
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