CPD

Fraud & the Auditor – Detection & Prevention

Presenter: Mike Mason
15 October 2008
Time: 2.00- 5.15
Location: 66 Wigmore Street, London W1U 2SB

Course Content 

Who are the fraudsters? 

• Well known fraudulent devices 
• What signs should we be looking for to detect fraud? 

What is FRAUD? 

• The definition of Fraud 
• The Law 
• Theft 
• Obtaining property by deception 
• False accounting 
• Fraudulent trading 
• Failure to keep company accounting records 
• Directors' duties and offences 
   
• The Fraud Bill - new legislation on its way 
• International Accounting Standard 240 on fraud and auditing 
• The auditor's responsibility to detect material misstatement due to fraud 
• Planning the audit to detect fraud 
• Analytical procedures to detect fraud 
• The auditor's response to increased risk 
• What should the auditor do on the discovery of fraud? 

This course contains numerous case studies, including: 

• Teeming and Lading 
• False accounting 
• Stock and work in progress fraud 
• Invoicing 
• Payroll fraud

CPD: 3 Hours
FEE: £105 plus VAT or 1 Block Place (from £52 plus VAT)

For further details:

• Email info@pass.co.uk

• Telephone: 020 7284 4995

• Fax: 020 7284 2966

To book on this course please complete the form below, and an invoice will be sent to you for payment.

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Terms:
A full refund (less 20% administration charge) will be made for cancellations received in writing or by email not less than 15 days prior to the course. Cancellations after this time are charged at the full fee or Block Places treated as utilised.

Please click here for full terms and conditions.