Introduction to Asset Misappropriation
Basic
Online
Description
Fraud against a company can be committed either internally or externally. While external fraud threats pose significant risks for many organizations, all organizations that employ individuals are susceptible to schemes committed by insiders.
This course focuses on the most common form of internal fraud: asset misappropriation. Introduction to Asset Misappropriation consists of 13 lessons covering topics from skimming and cash larceny to billing schemes and the misappropriation of intangible assets.
Key Takeaways:
- How asset misappropriation schemes relate to other categories of occupational fraud
- Common asset misappropriation schemes
- Effective controls to prevent asset misappropriation
- Techniques to detect various asset misappropriation schemes
Prerequisites
None
You Will Learn How To:
Relate asset misappropriation schemes to other categories of occupational fraud
Differentiate common forms of asset misappropriation schemes
Recognize effective controls to prevent asset misappropriation
Identify relevant techniques to detect various forms of asset misappropriation schemes
Table of Contents
| Lesson 1 | Course Introduction |
|---|---|
| Lesson 2 | Introduction to Asset Misappropriation |
| Lesson 3 | Skimming |
| Lesson 4 | Cash Larceny |
| Lesson 5 | Preventing and Detecting Theft of Cash Receipts |
| Lesson 6 | Check and Electronic Payment Tampering |
| Lesson 7 | Billing Schemes |
| Lesson 8 | Register Disbursement Schemes |
| Lesson 9 | Expense Reimbursement Schemes |
| Lesson 10 | Payroll Schemes |
| Lesson 11 | Inventory Schemes |
| Lesson 12 | Fixed Asset Schemes |
| Lesson 13 | Misappropriation of Intangible Assets |
CPE Information
| CPE Credit: | 2 |
|---|---|
| NASBA Information: | Auditing |
| Advanced Preparation: | None |
| Last Updated: | March 2023 |
| Delivery Method: | QAS Self-Study |
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CPE Credit
Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.
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Features:
- 24/7 access to courses through your Internet browser
- Save time and quickly earn CPE credits with instant access, grading and printable certificate
- The flexibility to start or stop a course and pick-up right where you left off
- No additional shipping fees
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System Requirements:
- Internet access: High-speed connection recommended
- Speakers required for video sound
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.
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