Why Auditors Fail To Detect Fraud (2 hours)

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Jul 13, 2020

Registration: 12:30 PM / Program: 1:00 PM - 3:00 PM Pacific Time


Member Fee: $0.00
Nonmember Fee: $0.00

Available Discounts

AICPA Member: None
Full time Accounting Educator: None


The professional standards state that auditors fail to detect fraud for two basic reasons: 1.  They don’t know what it looks like and, 2. They haven’t been trained to look for it. The goal of this presentation is to assist auditors in identifying fraud and how to look for it.  In order for a fraudster to be successful, they must be able to convenience everyone that their actions are legitimate.  However, no matter how hard they try, there is always a little something different about a fraudulent transaction or activity; and that is what the auditor has to be on the lookout for.  This presentation is designed to assist the participant to identify suspicious activities and what to do as a result.

Designed For

Financial Auditors; Internal Auditors; Financial Administrators


  • Describe what fraud looks like
  • Evaluate internal controls to determine where the risk of fraud occurring in an organization is
  • Thinking about how to steal in an organization
  • Development of the perception of detection
  • Compare what’s there to what should be there and what should not be there
  • Analyze your client and the environment they operate in

Major Subjects

  • Auditing
  • Fraud

This event has already passed. If you have any questions, please contact us at 503-641-7200 or email profdev@orcpa.org.