Webcast
2025 Focus On Fraud
A controls-first fraud course that turns headline cases—from Americanas S.A. to Patisserie Valerie, Kraft Heinz, and even the IRS—into practical audit and finance takeaways. Learn where fraud really slips through, how to spot it sooner, and which targeted procedures close the gap.
$49.00
Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
1 Credits: Behavioral Ethics
Course Level
Basic
Format
Webcast
Course Description
Fraud is always a pervasive risk and can create serious issues in financial reporting. By studying fraud case, the practitioner can become aware of patterns which will help to identify fraud. In 2025 Focus on Fraud, Jeff Sailor blends clear fundamentals (types of fraud, the fraud triangle) with a controls-first lens, showing how real schemes bypass design and operating effectiveness. His trademark, lightly humorous style keeps the material engaging while sharpening professional judgment.
Through headline cases—from Americanas S.A. (Brazil) and Patisserie Valerie (UK) to Kraft Heinz and a revealing IRS incident—Jeff surfaces recurring patterns: revenue recognition pressure, vendor-rebate manipulation, management override, weak reconciliations, and segregation-of-duties gaps. You’ll learn to turn red flags into targeted procedures (contract and side-agreement review, manual JE testing, reserve scrutiny, cut-off analytics) so you can spot issues earlier, tailor scope to real risk, and communicate control remediation with management and audit committees.
Learning Objectives
Upon successful completion of this course, the participant should be able to:
- Define fraud as it relates to auditing and accounting
- Describe the types of fraud
- Describe the fraud triangle
- Describe examples of fraud
- Describe the fraud that happened at Americana SA
- Describe what happened to Patisserie Valerie
- Describe the fraud that happened at Kraft Heinz
- Describe the fraud at the IRS
Course Specifics
WC1425441133
August 18, 2025
None
None
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
Jeff Sailor, CPA, received a master’s degree in accounting from the University of Florida. Upon graduation, he joined the auditing staff at Peat Marwick in Jacksonville, Florida, where he worked on a large number of national accounts. Jeff has managed his own accounting firm in Ocala, Florida, since 1984. During that time, he has also developed unique auditing approaches and auditing software. Since 1992, Jeff has been teaching accounting and auditing courses he developed to combat traditional “boring CPE.” Using a variety of creative teaching methods sprinkled with humorous video spoofs, Jeff is able to combine his in-depth accounting insights …
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