Financial Statement Fraud: Certified Global Forensic Accountant Exam Prep Course

9781537601908: Financial Statement Fraud: Certified Global Forensic Accountant Exam Prep Course

The International Institute of Certified Forensic Accountants, Inc (USA)'s Certified Global Forensic Accountant, CGFA Designation is a series of evaluation exams, designed for the development of Professional Forensic Accountants. Endorsed by leading university programs and industry firms. Built by a broad coalition of industry leaders to reflect the mission and objectives of the IICFA and to establish the leading form of education, accreditation and certification in the Forensic Accounting profession, the CGFA count candidates from over 100 countries. Financial Statement Fraud | Exam Prep Course Content: SESSION 1: REVENUE BASED FRAUDULENT SCHEMES Introduction to Revenue-Based Financial Reporting Fraud Schemes Timing Schemes Fictitious and Inflated Revenue Misclassification Schemes Gross-Up Schemes SESSION 2: ASSETS BASED FRAUDULENT SCHEMES Improper Capitalization of Cost Assets Valuation Schemes Fair Value Accounting SESSION 3: EXPENSE AND LIABILITY SCHEMES Shifting Expenses to Future Periods Omissions and Underreporting of Liabilities SESSION 4: OTHER FINANCIAL REPORTING SCHEMS Consolidations and Business Combinations Financial Reporting Fraud as a Concealment Tool Financial Statement Fraud by Not-For-Profit Organizations Disclosure Fraud SESSION 5: DETECTION AND INVESTIGATION Detecting Financial Statement Fraud Financial Statement Analysis Ratio Analysis Other Detection Procedures Fraud or Honest Mistake Assessing (Minimizing) Auditor Liability

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