Instructor
Billy Morehead
Instructor
This session will discuss the latest trends in occupational & government fraud. We will look at the research in the 2024 (hopefully the 2026) Report to the Nation from the Association of Certified Fraud Examiners. We will discuss statistics on who is committing fraud and why; we will look at recent types of frauds being committed and the most significant frauds of 2025. We review the COSO Internal Control Integrated Framework, the COSO Enterprise Risk Management (ERM) Controls, and the ACFE/COSO Fraud Risk Controls. This course is eligible for Yellow Book.