Fraud Risk - Complying with Minimum Audit Requirements will highlight the audit procedures most effective in identifying, assessing and responding to fraud risk. The financial statement auditor's overall responsibility is to obtain sufficient appropriate audit evidence to provide reasonable assurance as to whether the financial statements are materially misstated due to fraud or error. The difficulty is that there are inherent limitations related to detecting fraud due to deliberate schemes to conceal the intent to deceive, such as collusion. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• The expectation gap with financial statement users regarding the auditor's responsibilities for preventing and detecting fraud
• Fraud inquiries and engagement team discussion points
• Fraud risk on an audit
• Testing journal entries and other tests for management override
• Required fraud and noncompliance communications by various auditing, including communications required by Government Auditing Standards, PCAOB Audit Standards, and International Standards on Auditing

Who will benefit:

Appropriate for beginning or experienced staff auditors or any experienced professional who needs a reminder about fraud risk audit requirements.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

NOTE – This ethics course has not been approved by the Accountancy Board of Ohio therefore does not count towards your mandatory 3 Hours of Professional Standards & Responsibilities credit per renewal period. This course does count towards your 120 CPE Hours.

When federal prosecutors contemplate charges against business owners, two of their most potent and readily available tools include charges for mail fraud and wire fraud. The elements to convict for these crimes are clear:
1) The defendant devised or intended to devise a scheme or artifice to defraud, and, 2) in executing or attempting to execute the scheme, the defendant used or caused the use of mail or an interstate wire or wireless transmission. Mail, emails, cell phone calls, text messages, Internet transmissions, and even tweets could form the basis for charges of wire fraud or mail fraud. The crime of wire fraud is a reason that many business owners go to prison. In this course, we'll learn about a few people who've experienced a conviction for wire fraud. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

• What is fraud?
• How business owners become vulnerable to charges for mail fraud and wire fraud
• What business leaders know about how communications can lead to criminal charges
• Discussion of actual fraud cases involving business leaders that went to prison for wire fraud.
• Federal sentencing guidelines
• Sentencing for mail fraud and wire fraud convictions

Who will benefit:

Business leaders and people who work with business leaders.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

Creating Culture Benefits

Your Organization It's important to dedicate time and resources in:

- Evaluating the company's current culture

- Communicating the company's values

- Creating processes and risk avoidance activities for a healthy corporate culture

- Prioritizing and monitoring risks

This course will help you evaluate your organization’s current culture, and teach you strategies for building a thriving corporate culture.

Learning Objectives:

· Apply the key principles of organizational culture

· Use proactive steps to build a healthy corporate culture

· Determine how to embed risk management into the organization’s culture

· Determine how to assess your current culture

· Apply behavioral-based interviewing

Who will benefit:

· Accountants and finance professionals

· Practitioners at all levels

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Risk mitigation and response

Boards and executive teams must manage an ever-changing landscape filled with uncertainty — due to economics, geopolitics, technology, tax regulations, talent pool, cyber-terrorism, data privacy and more. Emerging technologies, such as artificial intelligence and the Internet of things (IoT), are disrupting business models across all sectors. Learn strategies for mitigating risks and dealing with risks quickly.

Learning Objectives:

· Recognize the importance of linking risk management to strategic planning.

· Identify the strategies to handle risks.

· Recognize the expanding role of finance.

· Recall how to incorporate risk management into strategic planning.

Who will benefit:

· CPAs, accountants, and finance professionals

· Any practitioner who plays a role in risk management and strategic planning

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

Developing a Strong Risk Management Culture

Successful leaders are anticipatory, understanding the potential effect and wider implications of risks. You can guide staff and correct behaviors with policies and procedures. But to fully actualize a risk management culture, leaders must convey integrity and must step up their commitment to enterprise risk management (ERM). Enterprise risk management means dealing with uncertainty. It requires leaders to make informed decisions managing people, processes and technology. In this webcast, you'll learn what it means to be an anticipatory leader, the five levels of defense in risk management and much more.

Learning Objectives:

· Distinguish what it means to be an anticipatory leader.

· Compare the various roles and individual responsibilities in risk management.

· Apply the 80/20 perspective applied to enterprise risk management.

· Calculate the five levels of defense in risk management as it relates to leadership roles.

· Determine action steps for the board and executive leadership team.

Who will benefit:

· Accountants and finance professionals, practitioners of all levels

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

In high demand - forensic accounting knowledge and skills (bold)

Forensic accounting has been a rapidly growing part of the accounting profession for some time. The rapid expansion in technology and growth in various sectors of business and industry, and the increase in complexity of white-collar crimes, all contribute to this growth. A diverse range of clients, as well as cases involving all types of fraud, make this an attractive profession, and one that is always in high demand.

Enhance your knowledge and skills with our Forensic Accounting:
Fraud Investigations webcast. Whether you're a forensic accountant, or an aspiring one, this webcast will provide you with the foundational knowledge to successfully identify, investigate, and communicate your findings. You will also receive a copy of the AICPA’s Forensic & Litigation Service’s Forensic Accounting — Fraud Investigations practice aid for future reference.

Learning Objectives:

· Outline the scope of services within a fraud investigation.

· Determine engagement scope and acceptance considerations.

· Apply appropriate investigative techniques to an investigation.

· Indicate and communicate your findings from a fraud investigation.

Who will benefit:

· Individuals looking to expand their knowledge of forensic accounting

THIS IS AN AICPA HOSTED WEBCAST. YOU WILL LAUNCH THE COURSE FROM YOUR OSCPA LEARNING PORTAL. AICPA WILL ISSUE AND MAINTAIN YOUR CREDITS. PLEASE MAKE SURE TO DOWNLOAD YOUR CPE CERTIFICATE FROM AICPA WEBCAST PORTAL AT THE CONCLUSION OF THE WEBCAST.

NOTE – This ethics course has not been approved by the Accountancy Board of Ohio therefore does not count towards your mandatory 3 Hours of Professional Standards & Responsibilities credit per renewal period. This course does count towards your 120 CPE Hours.

Casey Crowther did not have a college education, but he had an outstanding work ethic. With little more than a pickup truck and some hand tools, he built a roofing company that grew. Over time, Casey's company employed more than 100 people and generated more than $20 million in annual revenues. With a company of that size, Casey relied upon advice from his bookkeeper when filling out financial documents. As a result of representations he made on bank statements and loan documents, authorities charged Casey with criminal behavior related to PPP loan fraud. What should an accounting professional learn from Casey's story? Stay tuned to find out! This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this class include:

• Ethical dilemmas
• Judicial proceedings
• Mitigation strategies
• Creating tools to help make better decisions
• Atonement and reconciliation

Who will benefit:

People who want to explore how personal pressures can cloud their judgment.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

What can we learn from one of the largest municipal frauds in U.S. history? Rita Crundwell stole nearly $54 million from the citizens of Dixon, Illinois over the course of two decades. This course examines circumstances that allowed this landmark fraud to occur. We will explore internal control deficiencies and other circumstances that hindered prevention or timely detection of Rita's scheme. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics covered in this course include:

• Key aspects of Rita Crundwell’s theft
• Internal controls that could have prevented the theft
• Internal controls that could have detected the theft in a timely manner
• Independence in both fact and appearance
• Lessons for CPA firms
• Lessons for government agencies

Who will benefit:

CPAs in public practice, members in industry, and other professionals who want to enhance their fraud awareness and detection skills.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

CPA's are responsible for understanding (1) the presence of fraudulent activity, (2) that financial reports are complete and accurate, and (3) applying the going concern principle to a business. Appropriate cybersecurity controls, processes and oversight directly impact these three areas. Fraud Bad actors can exploit systems with weak security controls to perform fraud. The increasing prevalence of hacked systems reflect this. Bad actors are stealing data, intellectual property, financial assets, and other information. Digital fraud is becoming more prevalent and can be substantially more damaging than historical types of fraud. Not only can digital fraud result in financial loss, but it can subject companies to expensive lawsuits, damage reputations and can even put a company out of business. Complete & Accurate Financial Reports Having cybersecurity controls on systems and networks is critical to ensure information reported in financial statements is complete and accurate. Data residing in financial reports is processed, stored and transmitted using IT Systems. It is important for CPA's to understand the required cybersecurity controls to prevent or detect inaccurate data in financial reports. Going Concern With an increasing volume of system hacks (e.g. Target, Experian, Sony, and most recently the US Government), it is no longer "if" you're going to get hacked, it is "When." If organizations do not have appropriate cybersecurity controls in place to protect against an attack, then a malicious hack can put them out of business. An organization's cybersecurity posture should be a factor in evaluating the Principle of Going Concern. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this class include:

• Recent cybersecurity attacks, their implications, and how weak cybersecurity controls enabled their success
• Specific cybersecurity controls that help prevent fraud and support data integrity of financial reports
• How an effective cybersecurity program is needed to reduce losses, prevent fraud, avoid reputational damage, and protect critical data assets

Who will benefit:

Anyone who wants to understand how to prevent cybersecurity fraud, maintain data integrity of financial reports, and ensure data is protected and secure.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.

NOTE – This ethics course has not been approved by the Accountancy Board of Ohio therefore does not count towards your mandatory 3 Hours of Professional Standards & Responsibilities credit per renewal period. This course does count towards your 120 CPE Hours.

This session will highlight recent cases of ethical failures and fraud and will highlight concepts of trust, personal accountability, responding to fraud, and the conduct expected of CPAs outlined in the Code of Professional Conduct. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

The major topics that will be covered in this course include:

• Discuss why fraudsters are becoming more brazen, how you protect yourself and your organization.
• Consider the concept of trust and how can you establish real trust within your organization.
• Discuss the pressures that cause CPAs to cross the line. What are the ethical principles that CPAs are required to follow? Who is responsible for fraud prevention?

Who will benefit:

Members in business.

This webcast is hosted on CPA Crossing platform. Attendees will receive instructions on how to attend the webcast via e-mail.