2025 Fraud Update
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
One of the main reasons CPAs and other accountants often fail to detect fraud is that they are too honest. They find it difficult to think like a criminal. This course is designed for individuals who would like to refresh their understanding of fraud schemes and learn how to recognize the red flags for detecting fraud. Understanding how criminals commit fraud is the first step in preventing fraud. Emphasis will be given to frauds and fraud schemes prevalent in the last year.
Publication Date: March 2025
Designed For
This course is designed to be a refresher course for CPAs, CFEs, CIAs, CMAs, MAFFs, CFFs, CGMAs, internal auditors, external auditors, accounting staff, management and others in the compliance and risk management field
Topics Covered
- Fraud Theories
- Fraud Statistics
- Reporting Fraud
- Fraud in the News - 2025
- Criminals Using AI
Learning Objectives
- Identify red flags for fraud
- Identify fraud schemes that affect businesses
- Identify fraud schemes that affect individuals
- Identify updates for 2025
- Identify how frauds are most frequently detected according to the ACFE
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
Basic understanding of accounting.
Advance Preparation
None
