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Corruption and the Human Factor

Auditing

Corruption and the Human Factor

Course 11553A · 2 hrs · CPA

Corruption rarely happens in a vacuum — it starts with people, pressure, and poor controls. Using an extended case study format, this chapter explores how and why corruption takes root within organizations, examining the human factors that enable misconduct to go undetected. CPAs and fraud professionals will gain practical insight into recognizing behavioral red flags and understanding the conditions that allow corrupt practices to thrive, making this course especially relevant for those involved in internal controls, auditing, or fraud risk assessment.

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

CPE requirements: See your state's CPE requirements

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Corruption and the Human Factor
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

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We currently offer 360 active self-study courses in Accounting, Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

Pricing:

Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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All courses completed with a passing score are automatically reported to the IRS as long as you have provided your PTIN number to us. Courses are reported every business day, but please note that the IRS may take up to 48 hours to post recently reported credits in your PTIN account online.

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Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.