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Course Description

When auditing for fraud, it is important for an auditor to understand the different types of fraud, who commits fraud, and the causes of fraud. This course debunks the common fraud myths and details reasons why auditors often fail to detect fraud. Instructor Dennis Dycus livens up the course with fascinating examples from his decades of auditing experience and discusses ten commandments to improving your chances of detecting fraud by recognizing the danger signs.

Once fraud is detected, communicating the results of an audit examination is crucial. This course reviews the characteristics of a well-written report, providing insight on what to avoid when you write. Learn useful ways to present your findings, including using various visual aids and types of presentation formats such as matrices, diagrams, and exhibits. By using the practical tips provided, you'll be an instrumental part of the fraud detection and prevention process.


Dennis Dycus, CPA, CFE, CGFM

Dennis F. Dycus, CPA, CFE, CGFM, recently retired after 39 years with the Office of the Comptroller of the Treasury of the State of Tennessee as Director of the Division of Municipal Audit. He was responsible for the audits of all local governments in Tennessee, with the exception of counties and their affiliated units, as well as conducting investigations related to fraud, waste, and abuse in local governments. He’s an active member of the AICPA, the Tennessee Society of CPAs (TSCPA), the Government Finance Officers Association, the Association of Government Accountants (AGA), and a charter member of the Association of Certified Fraud Examiners (ACFE).

Dennis has developed and conducted training programs in all 50 states, Canada, Guam, Europe, Canada, and Puerto Rico for organizations, such as the Association of Certified Fraud Examiners, the AICPA, numerous state CPA societies, the Government Finance Officers Association, the Association of Government Accountants, IBM, the Securities and Exchange Commission, the U.S. Department of Labor, the U.S. Environmental Protection Agency, the Government Accountability Office, and others. For Western CPE, Dennis writes self-study courses and presents webcasts. His programs are related to the detection and prevention of fraud as well as all aspects of governmental accounting, auditing, and financial reporting. In addition, Dennis has authored articles on fraud for several national publications.

He has been awarded the AGA’s National Education Award, the ACFE’s Distinguished Achievement Award, the TSCPA’s Outstanding CPA in Government Award, and the ACFE’s Outstanding CFE in Government Award, to name but a few.

Course Specifics

Dec 16, 2017

Compliance Information

Qualifies for CA Fraud: Yes

Learning Objectives

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

  • Cite and explain updated information regarding fraud found in the Association of Certified Fraud Examiner's Report to the Nations on Occupational Fraud and Abuse
  • Determine the different types of fraud, who commits fraud, and the causes of fraud
  • Evaluate the six common myths about fraud
  • Cite the reasons why auditors fail to detect fraud
  • Determine how society encourages fraud and how management perpetuates (or appears to encourage) fraud
  • Evaluate the three types of fraud and the three major causes of fraud
  • Summarize the characteristics of a well-written report
  • Evaluate the danger signs and potential indicators of fraud
  • Restate the 10 commandments to improve the chances of detecting fraud
  • Identify how to use visual aids and create dynamic presentations to communicate the results of a fraud audit

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