Understanding Specific Fraud Schemes 2023 | Philippine Institute of Certified Public Accountants (PICPA) | 15 December 2023 | Webinar
Venue
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| Event Date |
Sat Dec 16 UTC (12 months ago)
In your timezone (EST): Fri Dec 15 7:00pm - Fri Dec 15 7:00pm |
| Location | Webinar |
| Region | All |
Details
Fraud is an intentional act by one or more individuals among management, employees, or even third parties, involving the use of deception to obtain an unjust or illegal advantage. The Association of Certified Fraud Examiners (CFE) categorizes fraud into (1) fraudulent financial reporting, (2) misappropriation of assets and (3) corruption. Included within these fraud categories are specific fraud schemes and sub-schemes. In order to contribute positively in addressing the problem of fraud, professional accountants and auditors need to obtain a sufficient understanding of these specific fraud schemes and, more importantly, how they are carried out. This understanding can aid in the formulation of fraud-proactive internal controls as well as in identifying and assessing fraud risk factors as required by PSA 240.
Speakers
2023 Speaker
Jesse Rey L. Meneses
CPA, MBA, CRFA