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所在平台: Udemy |
课程主页: https://www.udemy.com/course/fraud-focus-on-financial-statement-fraud-part-one/
课程评论：没有评论
**课程名称：** 欺诈：聚焦财务报表欺诈 - 第一部分 **课程概述：** 本课程由Illumeo提供，是关于财务报表欺诈系列课程的第一部分，重点关注与收入相关的欺诈行为。课程将依据ACFE（美国注册舞弊审查师协会）的欺诈树分类，在之前的课程涵盖了贪污和资产挪用后，本次深入探讨财务报表（FS）欺诈。 财务报表欺诈是指故意歪曲企业的财务状况，通过有意地错误陈述或遗漏财务报表中的金额或披露信息来欺骗财务报表使用者。根据ACFE的《国家报告》，2016年，财务报表欺诈占所有欺诈案件的9.6%，平均损失金额为975,000美元，且在被发现前通常持续24个月。 收入确认存在多种复杂的方法，这也为不当行为的发生提供了机会。本课程旨在使财务人员保持警惕，了解公司内部可能发生的各类财务欺诈，特别是围绕收入确认的欺诈手段。 **Illumeo介绍：** Illumeo成立于2009年，是一家位于硅谷的公司，致力于革新企业学习方式。Illumeo与各规模的企业和专业人士合作，帮助他们提升专业技能。其平台提供评估、行业基准能力分析、数百门专家开发的课程、协作工具，以及企业发布内部课程的功能，以促进知识保留和传播。Illumeo的愿景是成为专业知识管理的首选平台，并坚信每个人都能在自己的岗位上成为专家。 **核心内容：** * 财务报表欺诈的定义及重要性。 * ACFE欺诈树下，财务报表欺诈（特别是收入欺诈）的地位。 * 收入确认流程的复杂性及其被操纵的可能性。 * 常见的收入欺诈手段。 * 财务人员识别和防范收入欺诈的重要性。
The Association of Certified Fraud Examiners (ACFE) fraud tree categorizes types of fraud schemes into three areas:CorruptionAsset MisappropriationFinancial Statement (FS) FraudPrevious courses have addressed corruption and asset misappropriation. This course focuses on the areas of financial statement fraud related to revenue. Revenue processes can be complicated and provide an inherent opportunity for inappropriate activity.Financial Statement Fraud is the deliberate misrepresentation of the financial condition of an enterprise. It is accomplished through intentional misstatement or omission of amounts or disclosures in the FS to deceive financial statement users. According to the ACFE's Report to the Nation, in 2016, financial statement fraud comprised 9.6% of cases with a median dollar loss of $975,000. The typical duration of financial statement fraud prior to detection is 24 months.There are numerous methods under which revenue should be recognized. Accordingly, there are numerous ways perpetrators try to side-step the process and override the proper revenue recognition requirements. Financial personnel must remain vigilant and understand the types of financial frauds that can be perpetrated in their company.This course is brought to you by Illumeo. Illumeo, incorporated in 2009, is revolutionizing the hide-bound world of corporate learning. Illumeo works with corporate professionals and organizations of all sizes to build the skills and capabilities that help everyone be an expert at their job. Based in Silicon Valley, CA, Illumeo serves thousands of corporations and corporate professionals across Finance, Accounting, Human Resources, Sales, and Marketing. The platform offers assessments, industry-benchmarked competency analyses, hundreds of expert-developed courses, collaborative tools, and the ability for companies to self-publish internal courses that promote institutional knowledge retention and dissemination. Illumeo is the place for expertise management and we are dedicated to the proposition that everyone can be an expert at their job.
