Delivery Method: QAS Self-Study. Make your purchase through our secure shopping cart. You will create an account to access your e-case during the checkout process.
Format: You will be able to view your e-case by logging on to our learning management system (training.heliosdigital.com) with the login credentials created upon purchase.
Level: Basic. Program knowledge level most beneficial to CPAs new to a skill or an attribute. These individuals are often at the staff or entry level in organizations, although content may be of interest to seasoned professional looking to enrich ethical decision-making skills.
CPE: Credit: 4 credits in Behavioral Ethics
Course Description: This behavioral ethics coursepack features three e-cases: Crossing the Line: Ordinary People Committing Extraordinary Crimes, Whistleblowing and Fraud Discover and Choice and Challenges: Ethical Decision-Making In A Small Business Environment.
1. Identify the elements of the fraud triangle and apply them to real-world scenarios.
2. Identify fraud schemes used in embezzlement cases.
3. State an influencing factor in fraud prevention.
4. State the effect that money has on decision making.
5. Define professional skepticism.
6. Define a pro-organizational crime.
7. Define "cooking the books".
8. Recall embezzlement statistics based on the Marquet Report on Embezzlement.
9. Define a whistleblower and identify the implications of whistle-blowing.
10. Identify red flags that can negatively impact the bottom line of a company.
11. Define key features and evolutions of the mortgage industry.
12. Identify characteristics of white-collar offenses.
13. Identify mortgage-related fraud schemes.
About the Author:
Kelly Richmond Pope, Ph.D., CPA is an expert in the field of white-collar crime. She is a co-author of The A.B.C.'s of Behavioral Forensics: Using Psychology to Prevent, Detect and Deter Fraud. She is a contributing writer for Forbes.com, The Daily Beast and The Washington Post. She also teaches ethics and forensic accounting at various universities across the country.