• Describe the results of recent fraud surveys that indicate trends in today’s operating environment
• Explain the most common fraud schemes, and how they are evolving with time
• Discuss best practices for preventing or detecting fraudulent financial reporting and misappropriation of assets

• Summary of the impact of fraud on entities worldwide
• Common fraud schemes and typical median losses that result
• How smaller entity fraud risk differs from those of larger entities
• The statistical profile of the most common fraud perpetrator
• The most effective methods for preventing and detecting fraud

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