CPD

Fraud & the Auditor – Detection & Prevention

Presenter: Mike Mason
14 October 2010
Time: 2.00- 5.15
Location: British Dental Association, 64 Wimpole Street, London W1G 8YS
CPD: 3 Hours

Course Content:

• How fraud is damaging the economy
  • How common is fraud?
  • Who is doing it?
  • Which regions suffer the most fraud?
  • Most popular types of fraud
• 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 three categories of Fraud:
    1. Misappropriation of assets
    2. Falsifying accounts
    3. Third party fraud 
  • The Fraud Act 2006
  • The Bribery Bill
  • International Accounting Standard 240 on fraud and auditing
  • The auditor's responsibility to detect material misstatement due to fraud
• AUDITING FRAUD 
  • Planning the audit to detect fraud
  • Analytical procedures to detect fraud
  • Substantive 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
• Falsifying the financial statements 

FEE: £120 plus VAT or 1 Block Place (from £54 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.