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Who Stole My Cheese – Profiles Of Different Fraud Perpetrators and How to Prepare For Them

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Before starting this self study program, please go through the instructional document.


  • Fraud Perpetrators
    2 mins
  • Rationalization
    18 mins
  • Strategy for Preventing Fraud
    28 mins
  • Characteristics of a Fraudster
    40 mins
  • Characteristics of an Honest Crook
    48 mins
  • Factor Contributing to Prevention & Detection
    63 mins
  • Event & Transection
    74 mins

Course Description

Fraud is an insidious crime. Commonly defined, fraud is an act in which attempts are made to deceive with promises of goods, services, or financial benefits that do not exist, were never intended to be provided, or were misrepresented. And each year, tens of millions of people fall prey to fraudulent schemes and practices. While conventional internal controls are rarely effective for preventing fraud, some less conventional controls have proven effective.  One size, however, does not fit all.  There are several different types of “typical” fraud perpetrators who commit fraud for different reasons, perform their fraudulent acts in different manners, and have different views on how their acts can be rationalized.

This course will profile 4 types of typical fraud perpetrators, and how the three characteristics of the fraud triangle, reason, opportunity, and rationalization, apply to each.  We will then use this information to develop a fraud prevention strategy for each. The strategies will be used to develop specific controls and to describe the characteristics of controls more likely to be effective than others.

Major Topics Covered

  • The fraud triangle – the characteristics of fraud
  • Profiles of typical fraud perpetrators
  • Fitting the fraud triangle to the profiles
  • Characteristics of preventive controls
  • Developing preventive controls

Learning Objectives

  • To identify the different types of fraudsters
  • To recognize how the fraud triangle is applicable to the different fraudsters
  • To recognize various strategies and metrics used to prevent fraud
  • To identify controls specific to each type of fraudster
  • To identify methods of creating an anti-fraud culture

Who Should Attend?

  • Accountant
  • Accounting Managers
  • Bookkeeper
  • Chief Accounting Officer
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Staff of Accounting Firm
  • Young CPA





The course was extremely useful. The learning approach of using real life examples to cover the topics made the course simple but effective. I learnt many things I will use in my professional practice.


Very good self study


Each of the review questions must be reviewed for grammar and clarity. The instructor's presentation skills were terrific, but all the presenters I've seen so far constantly clear their throat which is distracting.


a downloadable pdf and exam would be helpful. its hard to review the video all the time