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Client and Employee Fraud: Detection and Reality

Auditing

Client and Employee Fraud: Detection and Reality

Course 10952A · 2 hrs · CPA

Fraud remains one of the most pressing challenges for auditors and the organizations they serve. This section examines common financial statement fraud schemes identified by the FBI, skimming schemes, and the fraud triangle through real-world examples like Wells Fargo. You'll also explore eye-opening truths about employee dishonesty and compare how frauds are actually detected — including the sobering role that chance plays versus external audit procedures.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA
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NASBA Area: Auditing

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Client and Employee Fraud: Detection and Reality
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