Preventing Fraud & Detecting: The Law (Currently Unavailable)

Author: Paul McCormack

In order to prevent, detect, and investigate fraud effectively, a basic understanding of the law is needed. It is also important to recognize when it is appropriate to engage a suitably experienced attorney for assistance.

This course provides an overview of the areas of law associated with fraud including basic legal concepts, employee's legal rights during an investigation, the rules that apply to evidence, an overview of the U.S. court system, the differences between the civil and criminal justice systems and the laws most often used to prosecute fraud.

Publication Date: May 2015

Designed For
CPAs responsible for preventing, detecting and investigating fraud.

Topics Covered

• Basic legal concepts pertaining to fraud
• U.S. Court System
• Civil and criminal justice systems
• Rules governing evidence
• Laws used to prosecute fraud — both employee and third party

Learning Objectives

• Recognize how the law applies to fraud prevention, detection and investigation.
• Apply law to evidence gathered during an employee investigation.
• Identify when it is appropriate to engage legal counsel.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Accounting (2 hours)

Program Prerequisites
None

Advance Preparation
None