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Technical

U.S. GAAP: Internal Control, Ethics, and Fraud Logo cgma

  Kelen Camehl, CPA, MBA |   £39.00 - 49.00 |   2018 |   01:30 h |   CGMA Store

Do you know how internal control, ethics, and fraud are interrelated and are you prepared to share key issues on these topics to decision-makers in your business? This course examines internal control, as defined by the 2013 COSO Framework for Internal Controls, the role of ethics in business, as well as risk factors and safeguards for fraud. This course also identifies key resources for ethics, such as AICPA’s Code of Professional Conduct.

This course is included in the U.S. GAAP Fundamentals for Finance Professionals Certificate.

Topics discussed:

  • 2013 COSO Internal Control Integrated Framework
  • Role of ethics in business
  • Risk factors for fraud
  • Safeguards against fraud
  • AICPA Code of Professional Conduct

Who should take this course?

  • Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.
Topics covered:
  • Management accounting: Technical: Risk management & internal control: Internal control, Foundational

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