Self-Study

How Fraud Can Affect Smaller Organizations

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Many small to medium sized companies do not properly address the risk that arises related to fraud because these organizations do not have the resources needed to mitigate this risk or because owners or those in top level management underestimate the scope of the issue. All organizations, regardless of size, must be aware of the risks associated with intentional fraudulent acts and know that a significant and effective fraud scheme could even create going concern issues for some entities. In this course, we delve into the reasons that fraud takes place. The material discusses the types of defalcations that are often executed against smaller entities and then explores measures that organizations can implement to help stop fraud activities and add security.

Major subjects

• The reasons for fraud.
• Fraudulent acts that are initiated against smaller organizations.
• Methods to stop fraud attempts against small businesses.

Learning objectives

• Identify reasons that employees and others that are internal to an organization choose to undertake fraudulent acts.
• Recall the factors that make smaller organizations attractive to those considering fraud.
• Recognize specific internal control measures that can help to reduce fraud activities executed against smaller and medium sized companies.

Who should take this program?

• Accounting and other business professionals with a need to understand small business fraud.

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $116.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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