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所在平台: Udemy |
课程主页: https://www.udemy.com/course/detecting-financial-statement-fraud-forensic-accounting/
课程评论：没有评论
课程名称：识别财务报表欺诈：法务会计 课程概述： 财务报表欺诈是职业欺诈中最具破坏性的种类之一。根据2022年美国注册舞弊师协会（ACFE）发布的《国家报告》，财务报表欺诈占所有欺诈的9%，平均损失高达593,000美元。此类欺诈通常由高层管理人员（CXO）实施，其原因包括缺乏道德导向和管理层凌驾于内控之上的权力。 您将在此课程中学到： * 什么是财务报表欺诈？ * 欺诈树（The Fraud Tree） * 唐纳德·克雷西博士提出的欺诈三角（The Fraud Triangle），包括： * 压力（Pressure） * 机会（Opportunity） * 合理化（Rationalization） * 虚假收入（Fictitious Revenue）及其识别的危险信号（Red Flags） * 时间差（Timing Differences）及其识别的危险信号 * 资产估值不当（Improper Asset Valuation）及其识别的危险信号 * 隐藏的负债与费用（Concealed Liabilities & Expenses）及其识别的危险信号 * 披露不当（Improper Disclosures）及其识别的危险信号 * 如何分析财务报表： * 垂直分析（Vertical Analysis） * 水平分析（Horizontal Analysis） * 比率分析（Ratio Analysis） * 税务申报表分析（Tax Return Analysis） * 防范财务报表欺诈的方法 本课程采用简洁易懂的语言、生动的例证和沉浸式的方法来讲解概念，旨在帮助从初学者到高管的各类学习者都能理解财务报表欺诈的运作方式。
Financial Statement Frauds constitute one of the highest median loss in occupational fraud landscape. As per Reports To The Nation Survey, 2022, published by The Association of Certified Fraud Examiners (ACFE), Financial Statement Fraud Schemes constitute 9% of the total fraud and a median loss of $593000. The top management (CXOs) are primarily responsible for such frauds. Not having ethical tone at the top and managements power to override existing controls contribute to such frauds.You will learn the following in this course:What is financial statement fraud?The Fraud TreeThe Fraud Triangle by Dr. Donald Cressey which includes:Pressure OpportunityRationalizationFictitious RevenueRed Flags to identify Fictitious RevenueTiming DifferencesRed Flags to identify Timing DifferencesImproper Asset ValuationRed Flags to identify Improper Asset ValuationConcealed Liabilities & Expenses Red Flags to identify Concealed Liabilities & Expenses Improper DisclosuresRed Flags to identify Improper DisclosuresHow to analyse Financial StatementsVertical AnalysisHorizontal AnalysisRatio AnalysisTax Return AnalysisPrevention of Financial Statement FraudsSimple techniques and examples, illustrations have been used in an immersive way to enhance learner experience. Concepts are explained in a lucid manner enabling beginners to CXOs to understand the frauds perpetrated in financial statements.
