Behavioral Forensics (CPE Course)

CPE Credit: 1.5 hours

Course Type: Downloaded PDF materials with online test

Price (with PDF Textbook): $20

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Course Description
Detailed data analysis is the primary tool for spotting fraud within an organization. What has been missed is that fraud is committed by people, and people engage in fraud based on behavioral conditions that can be spotted. In the Behavioral Forensics course, we address the behavioral effects that can arise when employees engage in fraud, behavioral red flags, the role of emotions in triggering fraudulent behavior, how auditors can use this information, and many related topics. With this information, it is more likely that one can spot behavioral cues that indicate the presence of fraud.

Author: Steven Bragg

Course Number: AU1029

Learning Objectives

  • Recognize the situations in which fraud is more likely to be committed.

  • Specify the various elements of the fraud triangle.

  • Identify the differing behavioral effects when fraud is conducted by an individual, a group, and an entire organization.

  • Recognize how fraudulent behavior can be internalized as being acceptable.

  • Identify the various behavioral red flags associated with fraud.

  • Recognize the deception tactics that may be used to mislead an auditor.

Level: Overview

Instructional Method: QAS Self-Study

NASBA Category: Auditing

Prerequisites: None

Advance Preparation: None

Latest Review Date: June 2023

Program Registration Requirements: Click on "Purchase Course" near the top of this page to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.

Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

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AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.