Fraud Exposed – From Statement Tricks to Cash Flow Manipulation

Upon successful completion of this course, participants will be able to:

• Identify common methods of manipulating revenue and earnings in financial statements
• Recognize indicators of inflating earnings with non-recurring items and overstating deferred revenue
• Distinguish between legitimate and fraudulent journal entries
• Recognize indicators of backdating transactions and how they can impact financial reporting
• Identify fraudulent activities that involve understating expenses and liabilities in financial statements
• Recognize common schemes for misclassifying financial statement items and manipulating reserves
• Distinguish between legitimate and fraudulent lease classifications under accounting standards
• Identify fraud schemes that involve overstating assets and manipulating equity
• Recognize fraud indicators related to depreciation, amortization, and stock option accounting
• Differentiate between legitimate and fraudulent related party transactions
• Identify indicators of misleading disclosures and misreporting of foreign currency transactions
• Recognize red flags indicating failure to disclose contingent liabilities
• Distinguish between legitimate and fraudulent consolidation practices
• Identify ways cash flows can be misclassified to inflate operating cash flow
• Recognize the impact of reclassifying financing activities on liquidity metrics
• Differentiate between legitimate and manipulative classification of receivables and supplier finance
• Determine how classification choices affect financial statement analysis
• Identify methods for accelerating inflows and delaying outflows
• Recognize short-term window dressing techniques
• Determine potential long-term effects of timing-based strategies
• Distinguish routine cash management from timing-based manipulation
• Identify transactions designed to create the appearance of higher operating cash flow
• Recognize how contract structuring, third-party arrangements, and staged payments affect reported liquidity
• Determine when prepayments, deposits, or settlements may distort operating cash flow
• Differentiate legitimate transaction design from engineered arrangements intended to manipulate liquidity
• Identify disclosure practices that obscure cash flow trends
• Recognize aggregation and line-item presentation choices affecting liquidity
• Determine the impact of non-GAAP measures on interpretation
• Distinguish presentation from techniques that conceal cash flow issues