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Exploring Internal Controls That Could Have Prevented Frauds

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.

Created byChris Harper
IntermediateUpdated Oct 16, 2025
Exploring Internal Controls That Could Have Prevented Frauds

What You'll Learn

  • check_circleRecognize what internal controls may have prevented the frauds
  • check_circleExamination of actual frauds
  • check_circleUnderstand what factors allowed certain frauds to occur
  • check_circleContemplation of epiphanies for your own professional scenarios

About This Course

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.

Course Content

3 activities • 1 videos • duration: 1h 47m

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Section 11 videos • 1.8 hours
  • videocamExploring Internal Controls That Could Have Prevented Frauds
    Duration 107:44
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Review Questions-Part11 quiz
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Test Questions-Part11 quiz

Your Instructor

Chris Harper

menu_book24 courses
star3,258 reviews

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.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

What Students Are Saying

4.6 out of 5
Student's Choice
660 reviews
  • KJ
    Kuanhong J.
    starstarstarstarstar

    it's a good match for me

  • BW
    Barbara D. W.
    starstarstarstarstar

    Excellent presentation with appropriate variety of examples.

  • WK
    Wayne K.
    starstarstarstarstar

    Very good. Lots to think about.

  • FS
    Fioralda S.
    starstarstarstarstar

    Yes. Interesting cases and supported with ways for detection and prevention.

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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