Fundamental Concepts of Fraud Certification

The term “fraud” refers to any crime that entails a violation of trust or deliberate deception. It can take many forms and is often committed by people who, at first glance, would appear unlikely culprits.

In this course, you will gain an overview of the practical and psychological aspects of fraud. You will learn what distinguishes fraud from other types of crime. This course focuses primarily on financial fraud and how it occurs in a business setting.

You will learn:

• The differences between internal and external fraud and an overview of financial statement fraud
• The typical characteristics of someone who commits fraud
• The three main elements of fraud and how some of the most common types of fraud work
• The three points at which fraud can occur within a company
• The two main categories of fraud and how fraud can destroy a business

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