Dates and location
Hours
Dates and location
Hours
Description
Learn anywhere, anytime with audio learning from your trusted source for Professional Development.
Get up to speed in an hour on critical topics for CPAs such as AI, Ethics, Finance, Cybersecurity, Audit, Tax, Sustainability and more.
- Convenient 60-minute audio courses in our new app.
- Flexible format allows you to listen and learn on the go at your own pace.
- Relevant and trending topics affecting CPAs to help you stay at the forefront of the profession.
This audio learning session offers a deep dive into the Renfrew Victoria Hospital (RVH) case, one of Ontario’s most significant recent cases of financial mismanagement in the healthcare sector. Learners will explore how over a decade of weak governance, audit complacency and poor internal controls lead to the misallocation of public funds and how it could have been prevented.
The course introduces forensic accounting principles, such as the fraud triangle, and demonstrates how financial misconduct can persist when oversight mechanisms fail. Learners will gain practical insights into identifying red flags, assessing risk environments, and implementing preventive controls to safeguard public funds and institutional integrity.
Lessons Covered:
- Introduction to the Renfrew Victoria Hospital Case
- The Fraud Triangle & Its Application
- Weak Internal Controls that Permitted the Fraud
- Fraud Prevention Controls that Could Have Prevented It
- Lessons Learned from this Case
- Conclusion
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Key Takeaways
Upon completion of this course, learners will be able to:
- Understand the role of forensic accountants in uncovering fraud, tracing financial flows, and assessing control failures.
- Apply the fraud triangle (pressure, opportunity and rationalization) to real-world scenarios.
- Identify governance and audit weaknesses that enable financial misconduct.
- Evaluate internal control gaps, including lack of segregation of duties, documentation failures, and audit complacency.
- Recommend preventive controls such as auditor rotation, independent oversight, whistleblower programs, and forensic reviews.
- Recognize the broader implications of financial misconduct on public trust, reputation, and mission delivery.
Who Will Benefit
This course is ideal for CPAs, auditors, forensic accountants and financial professionals who work in public sector organizations or entities responsible for governance and oversight. Professionals will be equipped with the knowledge of how financial misconduct can occur and how to use forensic accounting tools to strengthen accountability, protect public funds, and support ethical decision-making in complex organizational settings.
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 if 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.
How to Access the Course
New mobile learning! Download Blackboard Learn from your app store (iOS or Android). Learn more.
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)
Jennifer Lynch holds a part-time position as a professor in York University's Masters of Financial Accountability program, teaching Earnings Management and Forensic Accounting and Corporate Responsibility and Ethics. She also teaches forensic accounting workshops and seminars for CPA Ontario. When she is not teaching, she is the President and Principal of her own Forensic Accounting firm. She is also an experienced presenter and has several publications.