CPE Credit Hours: 1
Field of Study: Auditing
Management is responsible for providing financial statements that fairly present in all material respects the financial condition and results of operations of an organization. In order to do this management must design and maintain an effective system of internal control. An effective internal control system also is a key component of an organization’s anti-fraud program. Without the appropriate controls in place and actions by management and the board of directors to demonstrate the organization’s commitment to integrity, the risk of fraud increases.
An organization as an entity, its officers and employees involved in white-collar crime can be held accountable when violations of law occur. Individuals who knowingly commit fraudulent activities or participate in covering up improper activities face the possibility of significant fines and prison terms.
This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
