Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures contributing to fraud, and what you can do to mitigate fraud risk.
A specific focus of this fraud CPE course is applying information technology general controls and information technology application controls. In this fraud CPE, you will examine numerous reported fraud cases and identify the general and application control failures that contributed to each fraud. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.
Learning Objectives
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 critical information technology controls
Recognize control failures and weaknesses that can lead to fraud
List recommendations for improving internal controls in an organization
Major Topics
Key fraud risks impacting businesses today
Examples of fraud and the monetary impact on victims
How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim
