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DTSTAMP:20260514T033328Z
DTSTART:20270616T140000Z
DTEND:20270616T160000Z
SUMMARY: Failure to Detect Fraud & the Reasons Why
DESCRIPTION: SAS 122\, AU 240\, Consideration of Fraud in A Financial Audit state that auditors fail to detect fraud for two reasons. One\, they haven't been trained to look for it & two\, they don't know what it looks like. I would like to add a third reason: they don't want to find fraud because it causes problems for the audit.

This session is designed to familiarize auditors with the many faces of fraud\; where & how to look for them & what to do if you think you have found fraud. Not everyone is able to recognize fraud. During this program\, the attributes a fraud auditor (frauditor) will be discussed. In order to recognize fraud\, an auditor must understand their client's operation. What is an indicator in one client's operation may be business as usual in another & you have to know the difference. After viewing this program\, chances are you will never look at your client the same way!\n  
CLASS:PUBLIC
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