Increasing Fraud Detection: See Inside the Mind of a Perpetrator

Learning Objectives

• To define elements and significance of internal fraud in relation to the Fraud Triangle
• To describe how raising the Perception of Detection is effective at speaking to the thought process in the mind of a potential perpetrator
• To understand general motivations of perpetrators
• To list 5 Steps to raise the Perception of Detection in the workplace
• To discuss examples within each step that can be modified and practiced in the participant’s specific workplace
• To explore several examples from case-studies

Course Description

How can we deter internal fraud more effectively? Many internal controls currently attempt to stop the actions of potential fraudsters. But Steve Dawson, CPA, CFE, explores the importance of interrupting the very thought process of a perpetrator. 

This online CPE Fraud webinar for CPAs examines and explains the thought process of fraud perpetrators using the model of the fraud triangle. Much of today's internal controls to defend against fraud simply address specific opportunities potential perpetrators can manipulate or work around to commit fraud. This course shifts the approach of fraud prevention to focus on the mind of the perpetrator; fraud prevention should begin with interrupting the very thought process that leads a person to commit internal fraud. Discover a 5 Step approach that can raise the Perception of Detection and deter internal fraud. 

Key topics covered in the online CPE webinar for CPAs: 

• Through this eye-opening presentation, learn how a potential fraudster develops the plan to commit fraud 
• Discover innovative ways to stop these plans early in the development stage. 
• Cost-effective processes that “Increase the Perception of Detection”, which is considered the number one internal control that can be implemented in any organization.

Recommended for: 

This CPA fraud webinar is recommended for professionals or staff engaged in design, review or implementation of Internal Controls or internal audit function of their company

Overview

• Misappropriation

  3 mins
• The evolution of thought

  17 mins
• The Boldest Fraudster

  30 mins
• Education: Occupational Fraud, Internal Fraud

  45 mins
• Effective Fraud Reporting Programme

  78 mins
• Modeling: Ethical Leadership other foundational policies

  93 mins