2024 Let's Meet at the Intersection of Fraud and Ethics

Overview

This course explores 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 from achieving their nefarious acts. Then we will switch gears to an interactive, case-based discussion that asks participants to reach their own conclusions by analyzing facts in concert with the AICPA Code of Professional Conduct and other sources of ethical guidance. This course provides practical, action-oriented insight that can be implemented by accounting professionals in both public practice and industry.

Prerequisites

None

Objectives

• Understand what factors allowed certain frauds to occur
• Recognize what internal controls may have prevented the frauds
• Consider application of these lessons to circumstances you encounter in your professional endeavors
• Apply ethical guidance to scenarios that accounting professionals may encounter in public practice

Highlights

• Examination of actual frauds
• Discussion of internal controls that could have prevented frauds
• Contemplation of epiphanies for your own professional scenarios
• The AICPA Code of Professional Conduct
• Other elements of professional conduct and compliance with professional standards