In this course, you will learn techniques to identify, detect and prevent asset misappropriation. Asset misappropriation schemes, while Not the largest from a dollar standpoint, are the most common type of occupational fraud. The fraud triangle will be discussed in the context of these schemes. The absence of strong internal controls often provides the opportunity element of the fraud triangle. Pressure and rationalization, the other elements of the fraud triangle, are unique to the individual. Strengthening internal controls, particularly segregation of duties, helps to prevent future asset misappropriation in the organization.
Please note that this product will expire either on 05/31/2026 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.
1000003562
Online Self-Study
Auditing
Basic
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None