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所在平台: Udemy |
课程主页: https://www.udemy.com/course/focus-on-internal-controls-to-prevent-and-detect-fraud/
课程评论：没有评论
**课程名称：** 欺诈——聚焦内部控制以预防和检测欺诈 **课程概述：** 本课程深入探讨了在技术飞速发展和欺诈手段不断演变的当今数字时代，组织内部控制在预防和检测欺诈中的关键作用。课程强调，缺乏有效的内部控制会为欺诈者提供“机会”，从而导致企业和个人遭受损失。 **学习目标：** * **理解内部控制与欺诈的关系：** 探索内部控制如何作为防范欺诈的重要屏障。 * **识别易受欺诈侵害的组织特征：** 发现和分析容易成为欺诈目标的组织所表现出的共性。 * **认识欺诈意识的重要性：** 强调提高从业人员的欺诈意识对于预防欺诈至关重要。 * **了解常用的欺诈控制措施：** 识别组织中最常用于预防和检测欺诈的各种内部控制方法。 * **探索最有效的欺诈检测方法：** 学习和分析能够最有效地发现欺诈行为的检测技术和策略。 * **研究受害者组织的反欺诈方法：** 发现和分析那些遭受过欺诈的组织所采取的有效反欺诈措施。 **参考资源：** 课程内容将引用大量来自《舞弊分析师协会（ACFE）关于国家欺诈的报告》中的信息和统计数据，并参考了《克罗尔欺诈报告》以及《美国反虚假财务报告委员会（COSO）关于欺诈的指导意见》。
Fraud continues to be perpetrated and has in many ways grown and expanded in various new and evolving risk areas. As technology continues to advance, so do the methods used to perpetrate fraud. In addition, the fraudster seems to be getting more intelligent and developing innovative ways to plague businesses and individuals.In today's digital world, internal controls are a critical element to allow organizations to prevent and detect fraud. Without proper internal controls, the "opportunity" portion of the fraud triangle is exposed. It becomes an area where employees and other professionals can take advantage and perpetrate fraud.This course reviews the top internal controls organizations can use to prevent and detect fraud. A great deal of information and statistics is taken from the Association of Certified Fraud Report to the Nations. Other good resources include the Kroll Fraud Report and the Committee of Sponsoring Organizations fraud guidance at COSO orgLearning ObjectivesExplore the internal control connection to fraud.Discover and examine the characteristics of organizations that fall victim to fraud.Explore the importance of fraud awareness.Identify most frequently used fraud controls.Explore the most successful detection methods for fraud.Discover and examine anti-fraud methods at victim organizations.
