Who Stole My Cheese – Profiles of Different Fraud Perpetrators and How to Prepare for Them

Course Details

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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

Webinar Qualifies for

  • 2 CPE credit of Auditing for all CPAs
  • 2 CPD credit (Verifiable) for Canadian CPAs
  • 2 General Educational credit for Tax Professionals/Bookkeepers/Accountants

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

About Presenter

Mark Dauberman, CPA

Owner, Mark Dauberman

mark@dauberman.com

Mark provides CPE and technical staff training for CPA firms, private industry, state CPA societies, and government organizations.  His topics include accounting, SSARS, ethics, fraud, internal and external auditing, internal control development (COSO), entrepreneurship, and developing a business plan.  Mark is in the process of initiating a new entity, The Internal Control Institute, which will be offering CPE and staff training related to internal controls, and in conjunction with professors from Claremont Graduate University, will be providing internal control consulting.

Mark is also an expert witness in the defense of CPAs in cases involving primarily ethics, fraud, and compliance with standards in the performance of professional services.

Mark also provides consulting services to CPA firms with an A & A practice that do not have an expert on GAAP or requirements of Professional Standards within the firm.  He addresses such matters as conformity with GAAP, adequacy of disclosures, compliance with professional standards, risk assessment, development and performance of audit and review processes, engagement documentation, compilation and preparation engagements, ethics and independence requirements, assessing and enhancing internal controls for the firm and clients, preparation for peer review, and staff training and CPE.  He also provides consulting services related to client management and marketing.

Mark’s public accounting experience includes working with Kenneth Leventhal & Company and more recently, he was a partner at NSBN, a Beverly Hills CPA and business consulting firm. Mark’s industry experience includes serving as assistant controller of a large trucking and warehousing firm along with controller and Vice President of Finance and Administration for major real estate development companies.  Mark also spent nearly 30 years as an entrepreneur, operating a company that prepared individuals for the CPA exam nationwide.

Mark has been involved in accounting education at CSU Northridge, CSU San Bernardino, Loyola Marymount University and UCLA.  He obtained his bachelor’s degree in accounting from CSU Northridge. He obtained his Executive MBA at the Peter Drucker and Masatoshi Ito School of Management at Claremont Graduate University, where he previously had been a student of Dr. Drucker’s.  He also obtained an Internal Control Certificate from COSO.  Until recently, he authored “Knowledge Based Preparation, Compilation, and Review Engagements” for CCH and updated their checklists for SSARS engagements.  He also served as Senior Editor for Roger CPA Review.

Mark Currently provides CPE and technical staff training for CPA firms, private industry employers of accountants, and government organizations on topics that include accounting, compilation and review, fraud, internal and external auditing, developing internal controls, strategic planning, and practice management.  He is also the Senior Editor for Roger CPA Review Course and authors CCH’s “Knowledge-Based Compilations and Reviews”.

Mark’s public accounting experience includes working with various local firms throughout high school and college, and employment with Kenneth Leventhal & Company. More recently, he was a partner at NSBN, a Beverly Hills CPA and business consulting firm, where he served as director of the audit practice and was responsible for recruiting, training, business development, quality control, and strategic planning for the firm. Mark’s industry experience includes serving as assistant controller of a large trucking and warehousing firm. He has been both a controller and the Vice President of Finance and Administration for major real estate development companies.  Mark also spent nearly 30 years as an entrepreneur, operating a business that prepared individuals for the CPA exam.

Mark taught his first university accounting class in 1969 and has been involved in accounting education since, most recently a visiting lecturer at California State University at San Bernardino.

Mark obtained his bachelor’s degree in accounting from California State University at Northridge. He obtained his Executive MBA at the Peter Drucker and Masatoshi Ito School of Management at Claremont Graduate University, where he previously had been a student of Dr. Drucker’s.

FAQ

  • To receive CPE credit for the event, you must register for the webcast prior to the start of each program.
  • CPE is available to all eligible participants within 24 hours of each webinar.
  • You must attend complete webinar and respond to all polling questions asked during the webinar. CPE is issued on 50 minute credit hour basis.
  • This event may be a recorded rebroadcast of a live event done in past and the instructor will be available to answer your questions during/after the webinar.
  • If you are Canadian Chartered Professional Accountant (CPA) many of our courses qualifies for your verifiable CPD requirements you will get your certificate for the program. You can check a tab of “Webinar Qualifies for” for the same.However please do verify with respective regulatory body about the eligibility for the same.
  • Many of our courses are approved by “CFP Board” for CE credits of certified financial Planner(CFP). Please check a tab of “Webinar Qualifies for” to verify whether webinar qualifies for CE credits for CFP or not.

Refund/Cancellation Policy

For more information regarding refund, complaint and program cancellation policies, please contact our offices at 646-688-5128

In case any of the course or live webinars gets cancelled we would be refunding you the entire amount (if paid).

NASBA Approved

MY-CPE LLC, 1600 Highway 6 South, Suite 250, Sugar Land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

upcoming Live CPE Webinars

QBO: Build Right Chart of Accounts - Base for Accounting and Reading Financial Statement
Tuesday, September 22, 2020 | 09:00 AM EDT View Details/Register
Advanced Excel Skills for Accountants
Tuesday, September 22, 2020 | 09:00 AM EDT View Details/Register
CPAs and Financial Planners Understanding Critical Concepts of Trusts and Estates
Tuesday, September 22, 2020 | 09:00 AM EDT View Details/Register
Qualified Business Income (QBI) Deduction (IRC §199A) Detailed Study, Analysis,Calculations,Case Studies, Ins & Outs (Latest)
Tuesday, September 22, 2020 | 10:00 AM EDT View Details/Register
Sales Tax in the Post Wayfair Environment
Tuesday, September 22, 2020 | 10:30 AM EDT View Details/Register
BEST TAX RETURN WORKSHOP - PARTNERSHIPS & LLCS (FORM 1065)
Tuesday, September 22, 2020 | 08:00 AM PDT View Details/Register
Individual International Tax Issues - Comprehensive Coverage
Tuesday, September 22, 2020 | 08:00 AM PDT View Details/Register
NEW FORM 941, FORM 7200, ERC, TAX CREDITS UNDER FFCRA, & OTHER PAYROLL UPDATES IN COVID-19
Tuesday, September 22, 2020 | 11:00 AM EDT View Details/Register
ACCOUNTANTS & CPA FIRMS - 4 STEPS TO GAIN, RETAIN & EXPAND HIGH VALUE CLIENTS
Tuesday, September 22, 2020 | 12:00 PM EDT View Details/Register
Where Do They Go Wrong? – Using Risk Assessment to Improve Audit Effectiveness
Tuesday, September 22, 2020 | 12:00 PM EDT View Details/Register
Business Activity Taxes – Where are businesses and their owners required to file and pay state income taxes?
Tuesday, September 22, 2020 | 12:30 PM EDT View Details/Register
REGULATORY ETHICS GUIDEBOOK FOR CPAs: AICPA CODE OF PROFESSIONAL CONDUCT
Tuesday, September 22, 2020 | 01:30 PM EDT View Details/Register
Guide to Depreciation Under The TCJA 2020
Tuesday, September 22, 2020 | 01:30 PM EDT View Details/Register
CARES Act Changes and Benefits Affecting Real Estate Owners
Tuesday, September 22, 2020 | 02:00 PM EDT View Details/Register
Understanding Fraud, The Basics
Tuesday, September 22, 2020 | 02:00 PM EDT View Details/Register
  • Cost $20
  • CPE Credits 2
  • CPD Credits 2
  • Subject Area Auditing
  • Course Level Basic
  • Instructional Method group internet based
  • Prerequisites None
  • Advanced Preparation None
  • Who should attend? Bookkeeper Accountant CPA - Small Firm CPA - Mid Size Firm Auditors Young CPA CPA in Business Entrepreneurial CPA Chief Accounting Officer Accounting Managers Staff of Accounting Firm
  • Handout Material Download

upcoming Live CPE Webinars

QBO: Build Right Chart of Accounts - Base for Accounting and Reading Financial Statement
Tuesday, September 22, 2020 | 09:00 AM EDT View Details/Register
Advanced Excel Skills for Accountants
Tuesday, September 22, 2020 | 09:00 AM EDT View Details/Register
CPAs and Financial Planners Understanding Critical Concepts of Trusts and Estates
Tuesday, September 22, 2020 | 09:00 AM EDT View Details/Register
Qualified Business Income (QBI) Deduction (IRC §199A) Detailed Study, Analysis,Calculations,Case Studies, Ins & Outs (Latest)
Tuesday, September 22, 2020 | 10:00 AM EDT View Details/Register
Sales Tax in the Post Wayfair Environment
Tuesday, September 22, 2020 | 10:30 AM EDT View Details/Register
BEST TAX RETURN WORKSHOP - PARTNERSHIPS & LLCS (FORM 1065)
Tuesday, September 22, 2020 | 08:00 AM PDT View Details/Register
Individual International Tax Issues - Comprehensive Coverage
Tuesday, September 22, 2020 | 08:00 AM PDT View Details/Register
NEW FORM 941, FORM 7200, ERC, TAX CREDITS UNDER FFCRA, & OTHER PAYROLL UPDATES IN COVID-19
Tuesday, September 22, 2020 | 11:00 AM EDT View Details/Register
ACCOUNTANTS & CPA FIRMS - 4 STEPS TO GAIN, RETAIN & EXPAND HIGH VALUE CLIENTS
Tuesday, September 22, 2020 | 12:00 PM EDT View Details/Register
Where Do They Go Wrong? – Using Risk Assessment to Improve Audit Effectiveness
Tuesday, September 22, 2020 | 12:00 PM EDT View Details/Register
Business Activity Taxes – Where are businesses and their owners required to file and pay state income taxes?
Tuesday, September 22, 2020 | 12:30 PM EDT View Details/Register
REGULATORY ETHICS GUIDEBOOK FOR CPAs: AICPA CODE OF PROFESSIONAL CONDUCT
Tuesday, September 22, 2020 | 01:30 PM EDT View Details/Register
Guide to Depreciation Under The TCJA 2020
Tuesday, September 22, 2020 | 01:30 PM EDT View Details/Register
CARES Act Changes and Benefits Affecting Real Estate Owners
Tuesday, September 22, 2020 | 02:00 PM EDT View Details/Register
Understanding Fraud, The Basics
Tuesday, September 22, 2020 | 02:00 PM EDT View Details/Register