|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/fraud-focus-on-financial-statement-fraud-part-two/
课程评论：没有评论
课程名称：欺诈：金融报表欺诈的重点 - 第二部分 概述：本课程是“金融报表欺诈的重点”第一部分的延续，深入探讨由注册欺诈审查师协会（ACFE）定义的金融报表欺诈概念。ACFE欺诈树将欺诈计划的类型分为三大类：腐败、资产挪用和金融报表（FS）欺诈。金融报表欺诈是故意歪曲企业财务状况的行为，通常通过故意错误陈述或遗漏财务报表中的金额或披露信息来误导财务报表使用者。根据ACFE的《全国报告》，2016年金融报表欺诈占案件的9.6%，中位损失达97.5万美元。金融报表欺诈通常在被发现前持续24个月。 本课程将重点介绍金融报表欺诈欺诈树的其他部分，包括时机、隐瞒负债和收入、夸大负债和费用、资产估值不当以及不当披露等。这些领域对于理解金融报表欺诈至关重要。 本课程由Illumeo提供。Illumeo成立于2009年，正在革新僵化的企业学习领域。Illumeo与各类企业专业人士和组织合作，提升技能和能力，帮助每个人成为其工作的专家。Illumeo总部位于加利福尼亚州硅谷，服务成千上万的公司和专业人士，涵盖财务、会计、人力资源、销售和市场营销等领域。该平台提供评估、行业基准能力分析、数百个专家开发的课程、协作工具，以及公司自发布内部课程的能力，以促进机构知识的保留和传播。Illumeo致力于专业知识管理，坚信每个人都可以成为其工作的专家。
This course builds off Focus on Financial Statement Fraud part one. It delves further into concepts of financial statement fraud as defined by the Association of Certified Fraud Examiners (ACFE). The ACFE fraud tree categorizes types of fraud schemes into three areas:CorruptionAsset MisappropriationFinancial Statement (FS) FraudFinancial 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. In part one of this series, we focused on areas of revenue recognition. This course will focus on other portions of the fraud tree under financial statement fraud including timing, concealed liabilities and revenue, overstated liabilities and expenses, improper asset valuation and improper disclosures. Each of these areas are critical component for understanding financial statement fraud.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.
