K2's 2023 Case Studies in Fraud and Technology Controls - 8 Hrs

Overview

Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk.

A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.

Highlights

Key fraud risks impacting businesses today
Examples of fraud and the monetary impact on victims
How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim

Prerequisites

Fundamental understanding of internal controls

Designed For

CPAs and other accounting, auditing, and business professionals who are seeking to reduce fraud risk

Objectives

Define information technology general controls and information technology application controls and distinguish between the two
List examples of key information technology controls
Recognize control failures and weaknesses that can lead to fraud
List recommendations for improving internal controls in an organization