December 10, 2025


Live Webcast


NYSED 4

Evaluating Fraud Risk in a Financial Statement Audit Webcast

December 10, 2025
Live Webcast
NYSED 4

Evaluating Fraud Risk in a Financial Statement Audit Webcast

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    Instructor

    Renee
    Rampulla

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Learning Objectives

Understand the drivers of fraud risk in a financial statement audit Conduct procedures required by professional literature to assess the risk of fraud Develop discussion points to review with management and those charged with governance Identify the main types of fraud that occur in small to mid-sized companies and develop internal controls responsive to those risks Evaluate fraud case examples and identify how fraud occurred and how it could have been prevented or detected

Major Topics

The fraud landscape in the United States Fraud risk procedures as updated by recently issued standards Most likely fraud types found in small to mid-sized entities Internal controls to prevent and detect fraud What to do when fraud is identified or suspected Case studies based on recent frauds Cybercrime, artificial intelligence (AI), and emerging technologies utilized in fraud

CPE Credits Available

NYSED 4
4
Auditing (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Auditing (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs in either public or private practice with accounting, financial reporting, or attest responsibilities

Provider

Surgent McCoy CPE LLC

This event has ended.