Fraud and Cash Receipts: Common Frauds and Internal Controls (Self-Study)

Code: JI164791

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 4.5
of study
Auditing - Technical (4.5)
Standard member fee $69.00
checkmarkStandard nonmember fee $89.00

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Revenue and cash receipts are two critical areas that require strong controls to prevent intentional fraud or unintentional misstatements. A sound system of internal controls is essential to help prevent fraud occurrence.

This CPE course teaches you the common frauds in the revenue and cash receipts processes. You will become aware of internal controls that can mitigate various risks, and you will be able to develop an analysis process to ensure efficient and effective risk management.

Who should take this program?

Business owners, managers, supervisors, accountants, and auditors

Major subjects

  • Frauds caused by fraudulent financial reporting
  • Common fraud risks within the revenue and cash receipts processes
  • Analysis of controls for effectiveness and efficiency
  • Estimating the cost-benefit of correcting a control weakness
  • Control implementation ideas

Learning objective(s)

  • Identify common frauds in the revenue and cash receipts processes. Identify internal controls that mitigate various risks. Recall an analysis process to improve efficient and effective risk management in your organization.


Course code Code JI164791
Sponsor AICPA
NASBA ID#: 112891
Level Basic
Format Self-Study (On-Demand)
Prerequisites Prereq. None