Start-up organizations and small businesses have unique accounting process, financial reporting, and fraud issues compared with larger, more-established organizations. This course emphasizes these issues which is important to auditors, accountants, and other financial statement users.

This course focuses on small business potential fraud issues influenced by their natural lack of accounting skills and resources, This course covers fraud, fraud risk assessments, and components of fraud using the Fraud Triangle, who commits fraud, fraud warnings, and motivations to commit fraud, common fraudulent activities, internal controls to detect and minimize fraud.