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Presentation To Main Line Association For Continuing Education Presentation By Leon A LaRosa Jr CPA CFE CFF MST Member September 18 2014 Objectives of Session Improve Client Service. FRAUD MANAGEMENT. HOW TO DETECT FRAUDS AND ACT AGAINST THEM BEFORE THEY OCCUR Quick and continuous market changes and technology developments provide people intending to commit Fraud with new scenari Optimising the Relationship with your Auditor . Moore Stephens Assurance Adelaide Pty Ltd. Jim Gouskos – Audit Partner . May . 2013. www.moorestephens.com.au. Disclaimer. Our comments and information contained in this presentation are generic in nature and are not purported to represent advice that can be relied upon. You should seek your own advice for your own circumstances. . Chapter 11. 2. Learning Objectives. Define fraud as it relates to financial statements.. Identify the main groups of people who commit financial statement fraud.. List the primary reasons people commit financial statement fraud.. Organized Schemes. Joe Agins. Director Ethics . and . Compliance Investigations . Apollo . Group/University of . Phoenix. Athena . DoBell-Garcia. Internal Audit and Compliance Manager. Grand Canyon University. What are the central securities depositories doing to mitigate this risk?. Cancún, . May. 21, 2015. What is Fraud?. Generally, fraud is described as a deliberate act of abuse of trust, taking advantage of swindles. . Chapter IX . External Auditing and Corporate Governance . External Auditor Responsibility . Current auditing standards require that independent auditors provide . reasonable assurance . that the financial statements are free from material misstatements, whether caused by error or fraud, to render an unqualified opinion on the financial statements.. [Presenter: Zanele Mxunyelwa, CIA, CFE| Head : Specialised Audit Services, National Treasury]. . INTRODUCTION. Fraud & Corruption distorts incentives, undermines institutions, and redistributes wealth and power to undeserving; . Fraud in a Financial Statement. Audit. Why a New Standard?. Provide CPAs with clarified and focused auditing guidance on fraud. Re-emphasize the role of entity management and boards in preventing and detecting fraud. . Think Like a ‘Demon’ & Add IA Value. April 10, 2013. 2:30p – 3:30p. Mark P. Ruppert. . CPA, CIA, CISA, CHFP, CHC. Director, Internal Audit . (CAE). The Institute of Internal Auditor Los Angeles Chapter. Physician Education. Every . year billions of dollars are improperly spent because of Fraud, Waste, and Abuse (FWA). It affects everyone – including you. This training helps you detect, correct, and prevent FWA. You are part of the solution. Compliance is everyone’s responsibility. As an individual who provides health or administrative services for Medicare enrollees, your every action potentially affects Medicare enrollees, the Medicare Program, or the Medicare . Fraud in a Financial Statement. Audit. Why a New Standard?. Provide CPAs with clarified and focused auditing guidance on fraud. Re-emphasize the role of entity management and boards in preventing and detecting fraud. VACo Fall Conference. November 14, 2011. Vivian Calkins-McGettigan, MBA, CPA, CIA, CFE, CPFO . Chief Internal Auditor. With the Appropriate Structure and Tone from the Top Internal Audit can have a Very Positive Impact. Skeptical. skills to detect fraud. What is Fraud?. As per Business Dictionary, ‘. Fraud. ’ is an act or course of deception, an intentional concealment, omission, or perversion of truth, to: . (1) Gain unlawful or unfair advantage, . Why a New Standard? . Provide CPAs with . Clarified and Focused Auditing Guidance . on . Fraud. Re-emphasize the role of . entity management . and boards . in preventing . and detecting fraud. This Presentation .