Behavioral Forensics

Enhance fraud detection by looking beyond data and focusing on human behavior. This course explains the behavioral conditions that lead employees to commit fraud and identifies red flags that signal elevated risk. Learn how emotions and workplace pressures trigger misconduct and how auditors can incorporate behavioral insights into their procedures. Use these tools to recognize subtle warning signs and strengthen your organization’s ability to uncover fraud early.
Format

PDF Course

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Duration

1.5 Hours

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Course Information

Author: Steven Bragg
Course Number: AU1029

Learning Objectives
  • Recognize the situations in which fraud is more likely to be committed.
  • Specify the various elements of the fraud triangle.
  • Identify the differing behavioral effects when fraud is conducted by an individual, a group, and an entire organization.
  • Recognize how fraudulent behavior can be internalized as being acceptable.
  • Identify the various behavioral red flags associated with fraud.
  • Recognize the deception tactics that may be used to mislead an auditor.

Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Auditing
Prerequisites: None
Advance Preparation: None
Latest Review Date: June 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.

AccountingTools, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
The NASBA sponsor identification number for Accountingtools, Inc. is 115881.

AccountingTools is an IRS Approved Continuing Education Provider. We are compliant with the requirements for continuing education providers (as described in sections 10.6 and 10.9 of the Department of Treasury’s Circular No. 230 and in other IRS guidance, forms, and instructions). Our IRS Approved Continuing Education Provider number is 72821.