- Tustin, CA
1481 Edinger Ave.
Tustin, CA 92780
David Wall, JD, CPA, CFE will be presenting on the Fundamentals of Occupational Fraud at the Orange County Institute of Management Accountants meeting.
An introduction to theories of occupational fraud, beginning with Cressey’s Fraud Triangle, and examining statistical data on perpetrators and categories of fraudulent behavior. Brief case studies examine common fact patterns of embezzlement. Each participant will receive access to a pdf copy of the 2018 “Report to the Nations on Occupational Fraud & Abuse” published by the Association of Certified Fraud Examiners, as well as the 2017 “Hiscox Embezzlement Study, a Report on White Collar Crime in America.”
- To introduce business owners, managers, and managerial accountants to general theories of occupational fraud.
- To familiarize business owners, managers, and managerial accountants with predictive data and “red flags” regarding perpetrators and categories of fraudulent behavior.
- To discuss common control procedures to prevent fraud.
- To discuss standard approaches to remediation of occupational fraud.
Who should attend
- Middle Market Business Owners
- CFOs and Controllers
- Managerial Accountants
- Accounting and Finance Professionals
IMA, Orange County Chapter