Every two years, the Association of Certified Fraud Examiners releases a study that details fraud cases internationally. This comprehensive study can serve as an important tool in investigating fraud, establishing internal controls, and identifying red-flags in an audit.
Learning Objectives
• Understand the results of the 2024 ACFE Report to the Nations
• Recognize how frauds are perpetrated and discovered
• Determine red-flags of fraud
• Identify internal control techniques that can help reduce fraudulent losses
Major Topics
• Results of the study
• Red-flags in fraud
• How fraud is perpetrated
• How fraud is discovered
• Methods of minimizing fraud
