CPE Credit: 2 hours

This course is designed to review the issue of accounts receivable frauds. Examples of actual frauds will be provided so participants can understand how the frauds are being committed and how they were uncovered. We will discuss various statistics showing the prevalence of accounts receivable fraud. We will review various methodologies for detecting accounts receivable fraud and will discuss developing internal controls to help prevent and detect accounts receivable fraud. 

Topics Covered
• Forensic Accounting
• Accounts Receivable Frauds
• Red Flags for Fraud
• Preventive and Detective Internal Controls

Learning Objectives:
• Recognize common accounts receivable frauds
• Identify red flags for accounts receivable fraud
• Design internal controls to help prevent and detect accounts receivable frauds