Fraudulent Financial Reporting
Description: “Management fraud” and “fraudulent financial reporting” are synonymous. In general, financial statement fraud occurs through: (1) the overstatement of assets and income, and (2) the understatement of liabilities and expenses. Since the production of financial statements is the responsibility of management, financial statement fraud almost always occurs with the knowledge or consent of management. This short course deals with the different schemes associated with management fraud.
Please Note: This course material is a component of #1005, Managers and Auditors: Fraud Examination, and therefore we recommend not taking both courses in the same reporting period.
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