There are no prerequisites.

Course Description

Are you ready for the sequel to one of our most popular CPE topics? In this brand-new course, instructor David Holt continues to focus on crime scene investigations performed by accountants, auditors, and managers. However, he will incorporate all new case studies and the most contemporary detection tools available. This course includes:

  • Multiple, comprehensive fraud investigations (crime scenes) that will be solved, step-by-step, by attendees
  • Coverage of the most recent Global Fraud Report prepared by the Association of Certified Fraud Examiners (ACFE)
  • Hands-on discussions of the most effective tools and techniques used to identify occupational fraud and abuse
  • Examples and illustrations that cover all types and sizes of organizations (for-profit, public, private, nonprofit, and governmental)


David W. Holt, CPA, CFE

David Holt, CPA, CFE, has been recognized by the AICPA as an Outstanding Discussion Leader for the state of Texas. He also was voted Outstanding Speaker of the Year for 2006–2007 by the Rio Grande Valley Chapter of the Texas Society of CPAs. He has more than 30 years’ experience in public accounting (as an auditor and fraud examiner) and has taught CPE seminars since 1992.

David has written on more than a dozen CPE topics and was a contributing author A Guide to Preparing Governmental Financial Statements (Practitioners Publishing Company). He’s also a former faculty member of the Association of Certified Fraud Examiners. In addition to teaching more than 80 seminars a year, David provides audit, accounting, and fraud consultations and training for CPA firms, corporations, governments, and nonprofit organizations.

Course Specifics

Mar 4, 2016
There are no prerequisites.

Compliance Information

Qualifies for CA Fraud: 3 Aud, 1 CA Fraud

Learning Objectives

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

Section 1

  • Identify the four areas of the detection procedures network in order to detect possible improprieties, abuses, and/or errors.
  • Cite the ten steps to preventing and detecting small business fraud into a risk assessment plan.

Section 2

  • Recognize the symptoms of executive exemption within an organization and integrate new policies and procedures to eliminate that executive privilege.
  • Identify the toxic impact of executive exemption not only on employees within a company, but also on society.
  • Recognize the inherent weaknesses within the corporate structure of nonprofits that can create opportunities for fraud.

Section 3

  • Recognize when to integrate audio and video surveillance into the internal control function in a legal and professional manner.
  • Cite how to develop a corporate policy on monitoring employees' use of company-owned smart phones, computers, and other assets.
  • Identify how to design a successful whistleblowing program wherein the whistleblower is anonymous and supported by management.
  • Recall the steps that must be taken by management once a tip has been reported to the whistleblowing hotline.

Section 4

  • Recognize how to integrate continuous auditing, data and digital analysis, and legal review of public information into routine monitoring so as to detect red flags.
  • Identify how to prepare a plan of initial steps to implement when a potential impropriety or at-risk person is discovered.
  • Recognize the negative impact on a company when fraud is not punished adequately.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

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