Recognize what internal controls can prevent fraud through case-study lessons and consider application of these lessons to circumstances you encounter in your professional endeavors.
This course examines actual fraud circumstances through the lens of potential prevention. We will examine how selected frauds were accomplished and consider what internal controls may have prevented fraudsters’ ability to accomplish their nefarious acts.
Dr. Christopher Harper, CPA, MBA – Chris is a CPA with the heart of a teacher. He is an assistant professor of accounting with Grand Valley State University's Seidman College of Business. He also serves as a senior manager and director of education for Hungerford CPAs & Advisors. Chris has been serving tax and accounting needs of closely held business and individuals since 1998.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
