K2's Case Studies in Fraud and Technology Controls (4 hour version)
(1/2 Day – 4 CPD Hour Course)
Fraud continues to plague businesses at epidemic levels and technology control failures are a large 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 in a better position to reduce fraud risk.
Upon completing this course, you should be able to:
- 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
- CPD Credit: Recommended for 4 CPD hours Auditing
- Instructional delivery method: Group-live demo and discussion.
- Prerequisites: Fundamental understanding of internal controls
- Program level: Intermediate
- Advance preparation: None
- Who should attend: CPAs and other accounting, auditing, and business professionals who are seeking to reduce fraud risk