Resources and CPE products on fraud prevention and detection.An important tool for members is the AICPA AICPA See American Institute of Certified Public Accountants (AICPA). Antifraud and Corporate Responsibility Resource Center, an online resource devoted to the prevention, detection and investigation of fraud (www.aicpa.org/antifraud). Here are other helpful products and CPE (Customer Premises Equipment) Communications equipment that resides on the customer's premises. CPE - Customer Premises Equipment courses pertaining to fraud. SAS (1) (SAS Institute Inc., Cary, NC, www.sas.com) A software company that specializes in data warehousing and decision support software based on the SAS System. Founded in 1976, SAS is one of the world's largest privately held software companies. See SAS System. No. 99: Consideration of Fraud in a Financial Statement Audit (No. 060701CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 12). Price: $15 member/$18.75 non-member. Corporate Ethics for Financial Managers: Navigating with Case Studies and Practical Solutions (No. 029880CPA12). A series of nine case studies that illustrate real-world ethical dilemmas and application of values consistent with the high standards of the profession. Price: $49 member/$61.25 non-member. Financial Reporting Fraud: A Practical Guide to Detection and Internal Control (No. 029879CPA12). This guide provides illustrations and examples of fraud concepts in addition to referencing research findings and authoritative literature. Price: $49 member/$ 61.25 non-member. Revenue Recognition: Guidance, Implementation, and Fraud Concerns (No. 181200CPA12) provides guidance in identifying the differences between aggressive accounting and financial fraud and the point at which aggressive accounting practices become fraudulent. Prerequisite: Basic knowledge of accounting principles related to revenue recognition. Recommended CPE Credit: 6. Level: Intermediate; Format: 100-min. VHS (Video Home System) A half-inch, analog videocassette recorder (VCR) format introduced by JVC in 1976 to compete with Sony's Betamax, introduced a year earlier. tape/manual. Price: $128 member/$160 non-member. Fraud Detection in a GAAS See gallium arsenide. Audit--SAS No. 99 Implementation Guide (No. 006613CPA12) provides detailed information, examples and best practices for implementing SAS No. 99. Price: $68.80 member/$86 non-member. Fraud and the Financial Statement Audit: Auditor Responsibilities Under New SAS (No. 731810CPA12, text; No. 181810CPA12, videocourse). Recognize how the new fraud standard differs from the prior standard and the effect on your audit experience. Prerequisite: None. Estimated CPE Credit: 8, text; 9, videocourse. Level: Intermediate. Format: Text or 120-min VHS tape/manual. Price: $119 member/$148.75 non-member, text; $148.80/$186, videocourse. Also available in DVD format (No. 181820CPA12). Recommended CPE Credit: 9; Format: 135-min. DVD/manual. Price: $149 member/$186.25 non-member. Fraud and the CPA (No. 731730HSCPA12). This interactive self-study course from the AICPA and the Association of Certified Fraud Examiners Established in 1988 the Association of Certified Fraud Examiners is the professional organization that governs professional fraud examiners. Its activities include producing fraud information, tools and training. will help CPAs deepen their fraud knowledge, enhance professional skepticism and improve decision processes. Prerequisite: None. Estimated CPE Credit: 8. Level: Basic. Format: CD-ROM CD-ROM: see compact disc. CD-ROM in full compact disc read-only memory Type of computer storage medium that is read optically (e.g., by a laser). . Price: $119 member/$148.75 non-member. The CPA's Handbook of Fraud and Commercial Crime Prevention (No. 056504CPA12) is designed to help CPAs manage the risk of fraud. Price: $180 member/$225 non-member. How Fraud Hurts You and Your Organization is a free one-hour corporate governance Corporate Governance The relationship between all the stakeholders in a company. This includes the shareholders, directors, and management of a company, as defined by the corporate charter, bylaws, formal policy, and rule of law. training program developed by the AICPA and the Association of Certified Fraud Examiners. View the program from www.aicpa.org/antifraud. Or, order the program on CD-ROM (No. 056513HSCPA12; $8 shipping & handling fee for first copy applies). To order any of the products above, see page 6. |
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