Price range: $58.00 through $78.00
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and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Auditing
Course Level
Format
Self-Study
Course Description
This course examines occupational fraud through the lens of five real, recent cases — Christin Guillory, Rita Crundwell, Barbara Chalmers, Tina Feuerstein, and Sonya Hesenius — each involving a trusted employee who exploited their position to divert millions of dollars from their employer. Participants will review the Fraud Triangle and Fraud Diamond frameworks and apply them to identify the pressures, rationalizations, opportunities, and personal capabilities that enabled each scheme, along with the specific control failures that allowed the fraud to continue undetected for years. The course also offers practical takeaways for strengthening internal controls, segregation of duties, and fraud-detection practices in your own organization. Upon completion, participants will be able to identify common red flags of occupational fraud, apply the Fraud Triangle/Fraud Diamond framework to real-world scenarios, and recommend control improvements to reduce fraud risk.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Identify the three components of the Fraud Triangle(pressure, opportunity, rationalization) and the fourth component added by the Fraud Diamond (capability)
- Apply the Fraud Triangleand Fraud Diamond frameworks to analyze real-world occupational fraud cases and identify which elements were present in each
- Recognize common red flags associated with occupational fraud and asset misappropriation
- Identify internal control weaknesses that commonly enable long-running fraud schemes
- Evaluate the case study fraud schemes and evaluate what earlier detection controls might have shortened its duration
Course Specifics
SS926493607
October 7, 2026
There are no prerequisites.
None
55
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Patricia McCarthy, MBA, is a partner at CFO Resources LLC, a company focused on training and courseware for CPAs. Her focus is on Microsoft products, particularly Excel, and how to use these programs effectively in business. She’s also certified as an MOS expert in Excel. Patricia has been in software training for over 20 years, and her client list includes the Indiana CPA Society, which awarded her its Outstanding Discussion Leader award. She has been a contributor to the Journal of Accountancy and has published articles in several CPA society magazines, including societies in Indiana, Missouri, Texas, and Arizona. Patricia is a …
QAS Self-Study
