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19 December 2019

Financial reporting fraud - sources and red flags

Category: MASTER COURSE

This course will benefit all accountants involved in the preparation and audit of financial statements, in collating and communicating information in support of those financial statements, and in the design of systems to deal with that information.

Who should attend?
This course will benefit all accountants involved in the preparation and audit of financial statements, in collating and communicating information in support of those financial statements, and in the design of systems to deal with that information. It will also benefit those involved in the design, review and operation of internal controls over the systems, financial information, and financial statements.

What you will gain
This course will help you:

  • better understand the consequences of financial reporting fraud and their responsibilities in respect of it
  • explain how common financial reporting frauds are perpetrated
  • identify the common red flags which may indicate the existence of fraud

Programme outline
 An overview of financial reporting fraud

  • The meaning of financial reporting fraud 
  • The potential consequences of fraud 
  • Examples of high profile recent frauds 
  • Accountants' responsibilities  

Frauds and red flags
In each of the following areas the course will consider the aim of frauds, how they can be perpetrated and the red flags which may indicate their occurrence.

  • Fictitious revenues 
  • Timing differences (including premature revenue recognition) 
  • Improper asset valuation 
  • Concealed liabilities and expenses 
  • Improper disclosures 

Responses to fraud

  • What to do if you suspect a fraud may have taken place 
  • Closing brainstorming exercise: general lessons for the prevention of fraud  

The course starts at 9.30am. Lunch and refreshments are included.
6 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
19 December 2019 - 09:30 London Price: GBP 634.00
Member price: £571. Plus VAT on all prices.

Financial reporting fraud - sources and red flags

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: http://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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