• ACFE's Occupational Fraud 2022: A Report to the Nations and the most commonly found controls in fraud victim organizations
• Internal controls in relation to COSO principles
• How to employ controls to cut losses
• How to modify controls in the post-COVID era
• Remote work circumstances and considerations
Learning Objectives
• Understand that fraud occurs in companies with seemingly sound internal control structures
• Assess how internal controls fit into the COSO framework and determine whether mitigating controls are sufficient
• Understand the difference between reactions and responses to changing circumstances
• Recognize that the days of working in an office may be numbered (or certainly reduced)
• Recognize that the increase of remote work options presents new, sometimes shocking challenges
• Understand that audits and other attestation engagements can actually be performed remotely, reducing time and cost
Major Topics
• ACFE's Occupational Fraud 2022: A Report to the Nations and the most commonly found controls in fraud victim organizations
• Internal controls in relation to COSO principles
• How to employ controls to cut losses
• How to modify controls in the post-COVID era
• Remote work circumstances and considerations