Dates and location
Hours
Dates and location
Hours
Description
Unfortunately, fraud can occur in all types of organizations. Being aware of the risks of fraud helps practitioners address their responsibilities related to fraud when performing assurance engagements.
This course explores conditions which may lead to fraud and how these conditions impact an assurance engagement. The course addresses required procedures related to fraud and how to respond when fraud is identified. That is, the approach to considering further audit procedures and determining the impact on the engagement report.
Through exploration of the standards and the use of illustrative examples, you will better understand the risks related to fraud and how to respond. Guidance and tips on practical application will strengthen your ability to maintain an attitude of professional skepticism and conduct effective and efficient engagements.
KEY TAKEAWAYS:
By the end of this course, participants will be able to:
- Explain the elements of motivation, opportunity and rationalization in the "fraud triangle" and how these conditions may lead to fraud
- Identify the key aspects of the Annual Certified Fraud Examiners Report to the Nations and discuss the implications with their clients
- Explore attributes, mindset and actions to strengthening the ability maintain an attitude of professional skepticism in engagements
- Understand required procedures and how to incorporate them in an efficient manner
- Design procedures to respond to identified fraud
- Determine the implications of fraud on the engagement report
WHO WILL BENEFIT:
This course is intended for practitioners at all levels.
DISCLAIMER
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course is for general information purposes only. CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
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How to Access The Course
This is an online session. This course is available 24 hours a day, 7 days a week. Once registered, you can access the material at any time.
However, you will only have access to the course for 90 days after REGISTRATION.
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Kirsten S. Albo, FCPA, FCA, ICD.D is the Founder of ASK KSA Consulting Inc. providing consulting and advisory services to small and mid-sized firms to help them conduct effective and efficient engagements and meet the requirements of being in public practice. Areas of practice include cyclical file inspections, external monitoring activities, file efficiency reviews and engagement quality reviews. Delivering professional development courses is a key component of her business as she develops and delivers specialized in-house training courses for the multitude of firms with whom she works.