CPE Session 5: Saturday, August 2, 1:00 – 5:00 PM

Description/Objectives:
This workshop has four primary objectives: (1) to explore the nature, extent, causes, and red flags of fraudulent financial reporting, (2) discuss why auditors are ineffective in uncovering fraud, (3) review 20 common creative accounting practices, and (4) present effective detection and prevention methods.

Format/Structure:
The workshop will be conducted using PowerPoint slides, case studies, videotape segments, in-session activities, and participation by attendees.

Intended Audience:
The workshop should be of interest to accountants, internal and external auditors, controllers, board members, audit committees, CEOs/CFOs, and accounting educators.

Presenter:
Thomas Buckhoff, North Dakota State University