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

Financial accounting & reporting

Course

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

Instructor: Kelen Camehl, CPA, MBA

  • Format

    Course - Online

  • Duration

    1.5 hours

This course discusses 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.

Learning outcomes

  • Recall the key objectives of internal control
  • Differentiate between the components of internal control
  • Identify who is responsible for an organisation’s system of internal control
  • Outline threats to compliance with the AICPA Code of Professional Conduct
  • Recognise factors present when fraud is likely to occur

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

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.

Professional development

All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Duration:1.5 hours
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • Kelen Camehl, CPA, MBA