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Date: Tue, 10 Apr 2018 09:03:23 -0700
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Subject: Auditor Responsibility - Fraudulent Financial Reporting
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 Content preview:  Auditor Responsibility - Fraudulent Financial Reporting 740-870-0321
    Auditor Responsibility Re: Fraud [...] 
 
 Content analysis details:   (2.4 points, 3.0 required)
 
  pts rule name              description
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                             See
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                             [URIs: grceducators.com]
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  1.0 FROM_EXCESS_BASE64     From: base64 encoded unnecessarily
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                                             </td>
                                             <td class=3D=22rnb-force-col=
=22 valign=3D=22top=22>
                                             <table align=3D=22left=22 bord=
er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-las=
t-col-2=22 valign=3D=22top=22 width=3D=22350=22>
                                                <tbody>
                                                   <tr>
                                                      <td style=3D=22font-s=
ize:24px; font-family:Arial,Helvetica,sans-serif; color:=233c4858; text-ali=
gn:right;=22><span style=3D=22color:=233c4858; =22><span style=3D=22color:=
=23000000;=22><strong><span style=3D=22font-size: 18px;=22>740-870-0321</sp=
an></strong></span></span></td>
                                                   </tr>
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                                                      <td height=3D=2210=22=
 style=3D=22font-size:1px; line-height:1px;=22></td>
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l-float-none=22 style=3D=22font-size:14px; font-family:Arial,Helvetica,sans=
-serif;color:=233c4858;float:right;width:350px; line-height: 21px;=22></td>
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ze:1px; line-height:1px;=22></td>
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                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
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                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
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<tr>
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ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D=
=22Layout_22=22 name=3D=22Layout_22=22 style=3D=22min-width:100%; -webkit-b=
ackface-visibility: hidden; line-height: 10px; background-color:=23ededed;=
=22 width=3D=22100%=22>
                     <tbody>
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width=22 style=3D=22min-width: 590px;=22 valign=3D=22top=22>
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ff=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=
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0%=22>
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p=22>
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=220=22 cellspacing=3D=220=22>
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                                          <tr>
                                             <td>
                                             <div style=3D=22display:block;=
 border-radius:0px; width:590;max-width:600px =21important;border-top:0px N=
one =239c9c9c;border-right:0px None =239c9c9c;border-bottom:0px None =239c9=
c9c;border-left:0px None =239c9c9c;border-collapse: separate;border-radius:=
 0px;=22>
                                             <div><a href=3D=22https://news=
=2Egrceducators=2Ecom/pub/cc?_ri_=3DX0Gzc2X%3DYQpglLjHJlTQGt7rHS7JWPU3onCwm=
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_9BbmtLGFdoihnNpnISoMHnn0ilQVKurRga1FTwKgE2tZ3m7lATBVrsbwKJc1VzAyuhjc=2E=22=
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=22 border=3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22 src=3D=
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                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D=
=22Layout_20=22 name=3D=22Layout_20=22 style=3D=22min-width:100%; -webkit-b=
ackface-visibility: hidden; line-height: 10px; background-color:=23ededed;=
=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 class=3D=22rnb-del-min-=
width=22 style=3D=22min-width: 590px;=22 valign=3D=22top=22>
                           <table align=3D=22center=22 bgcolor=3D=22=23ffff=
ff=22 border=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=
=22rnb-container=22 style=3D=22background-color:=23ffffff;=22 width=3D=2210=
0%=22>
                              <tbody>
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                                    <td align=3D=22center=22 valign=3D=22to=
p=22>
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=220=22 cellspacing=3D=220=22>
                                       <tbody>
                                          <tr>
                                             <td>
                                             <div style=3D=22display:block;=
 border-radius:5px; width:590;;max-width:600px =21important;border-top:0px =
None =23000;border-right:0px None =23000;border-bottom:0px None =23000;bord=
er-left:0px None =23000;border-collapse: separate;border-radius: 0px;=22>
                                             <div><img alt=3D=22=22 border=
=3D=220=22 class=3D=22rnb-header-img=22 hspace=3D=220=22 src=3D=22http://im=
g=2Emailinblue=2Ecom/1620427/images/rnb/original/5a719dfde694aa5fd728a9b2=
=2Epng=22 style=3D=22display:block; float:left; border-radius: 5px; =22 vsp=
ace=3D=220=22 width=3D=22590=22 />
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                                             <div style=3D=22clear:both;=22>
                                             </div>
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                  <=21--=5Bif mso=5D>
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<=21=5Bendif=5D--><=21--=5Bif mso=5D>
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<=21=5Bendif=5D-->
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                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 id=3D=22Layout_19=22 name=3D=22Layout_=
19=22 style=3D=22background-color:=23ededed;=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 bgcolor=3D=22=23ededed=
=22 style=3D=22background-color: =23ededed;=22 valign=3D=22top=22>
                           <table bgcolor=3D=22=23ffffff=22 border=3D=220=
=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22=
 style=3D=22height: 0px; background-color: rgb(255, 255, 255); border-radiu=
s: 0px; border-collapse: separate; padding-left: 20px; padding-right: 20px;=
=22 width=3D=22100%=22>
                              <tbody>
                                 <tr>
                                    <td bgcolor=3D=22=23ffffff=22 class=3D=
=22rnb-container-padding=22 style=3D=22background-color: =23ffffff; font-si=
ze: px;font-family: ; color: ;=22>
                                    <table align=3D=22center=22 border=3D=
=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-=
container=22 style=3D=22margin:auto;=22>
                                       <tbody>
                                          <tr>
                                             <td align=3D=22center=22 class=
=3D=22rnb-force-col=22>
                                             <table align=3D=22center=22 bo=
rder=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-c=
ol-1=22>
                                                <tbody>
                                                   <tr>
                                                      <td height=3D=2210=22=
></td>
                                                   </tr>
                                                   <tr>
                                                      <td style=3D=22font-f=
amily:Arial,Helvetica,sans-serif; color:=233c4858; text-align:center;=22><s=
pan style=3D=22color:=233c4858;=22><span style=3D=22color:=23000000;=22><sp=
an style=3D=22font-size: 30px;=22><strong>Auditor Responsibility Re: Fraud<=
/strong></span></span></span></td>
                                                   </tr>
                                                   <tr>
                                                      <td height=3D=2210=22=
></td>
                                                   </tr>
                                                </tbody>
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                              </tbody>
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                  </table>
                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
</table>
<=21=5Bendif=5D-->
                  </div>
                  </td>
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               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name=
=3D=22Layout_12=22 style=3D=22min-width:100%; background-color:=23ededed;=
=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 bgcolor=3D=22=23ededed=
=22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;=
=22 valign=3D=22top=22>
                           <table bgcolor=3D=22=23ffffff=22 border=3D=220=
=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22=
 style=3D=22background-color: rgb(255, 255, 255); padding-left: 20px; paddi=
ng-right: 20px; border-collapse: separate; border-radius: 0px; border-botto=
m: 0px none rgb(200, 200, 200);=22 width=3D=22100%=22>
                              <tbody>
                                 <tr>
                                    <td height=3D=22=22 style=3D=22font-siz=
e:1px; line-height:1px;=22></td>
                                 </tr>
                                 <tr>
                                    <td align=3D=22left=22 bgcolor=3D=22=23=
ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: =
=23ffffff;=22 valign=3D=22top=22>
                                    <table border=3D=220=22 cellpadding=3D=
=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D=
=22100%=22>
                                       <tbody>
                                          <tr>
                                             <td class=3D=22rnb-force-col=
=22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22>
                                             <table align=3D=22left=22 bord=
er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col=
-1=22 valign=3D=22top=22 width=3D=22100%=22>
                                                <tbody>
                                                   <tr>
                                                      <td style=3D=22font-s=
ize:15px; font-family:'Arial',Helvetica,sans-serif, sans-serif; color:=2366=
6; line-height: 21px;=22>
                                                      <div>
                                                      <div style=3D=22text-=
align: center;=22><span style=3D=22color:=23000000;=22><span style=3D=22fon=
t-size: 17px;=22><strong>MONDAY, MAY 7 2018 =7C 01:00 PM EST =7C 90 MINUTES=
</strong></span></span>
                                                      </div>
                                                      </div>
                                                      </td>
                                                   </tr>
                                                </tbody>
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                                             </td>
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ize:1px; line-height:1px;border-bottom:0px;=22></td>
                                 </tr>
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                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
</table>
<=21=5Bendif=5D-->
                  </div>
                  </td>
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               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 name=
=3D=22Layout_14=22 style=3D=22min-width:100%; background-color:=23ededed;=
=22 width=3D=22100%=22>
                     <tbody>
                        <tr>
                           <td align=3D=22center=22 bgcolor=3D=22=23ededed=
=22 class=3D=22rnb-del-min-width=22 style=3D=22background-color: =23ededed;=
=22 valign=3D=22top=22>
                           <table bgcolor=3D=22=23ffffff=22 border=3D=220=
=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-container=22=
 style=3D=22background-color: rgb(255, 255, 255); padding-left: 20px; paddi=
ng-right: 20px; border-collapse: separate; border-radius: 0px; border-botto=
m: 0px none rgb(200, 200, 200);=22 width=3D=22100%=22>
                              <tbody>
                                 <tr>
                                    <td height=3D=220=22 style=3D=22font-si=
ze:1px; line-height:1px;=22></td>
                                 </tr>
                                 <tr>
                                    <td align=3D=22left=22 bgcolor=3D=22=23=
ffffff=22 class=3D=22rnb-container-padding=22 style=3D=22background-color: =
=23ffffff;=22 valign=3D=22top=22>
                                    <table border=3D=220=22 cellpadding=3D=
=220=22 cellspacing=3D=220=22 class=3D=22rnb-columns-container=22 width=3D=
=22100%=22>
                                       <tbody>
                                          <tr>
                                             <td class=3D=22rnb-force-col=
=22 style=3D=22padding-right: 0px;=22 valign=3D=22top=22>
                                             <table align=3D=22left=22 bord=
er=3D=220=22 cellpadding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-col=
-1=22 valign=3D=22top=22 width=3D=22100%=22>
                                                <tbody>
                                                   <tr>
                                                      <td style=3D=22font-s=
ize:14px; font-family:Arial,Helvetica,sans-serif, sans-serif; color:=233c48=
58; line-height: 21px;=22>
                                                      <div style=3D=22line-=
height: 16px; text-align: justify;=22>
                                                      <div><span style=3D=
=22font-size:12px;=22>This webinar focuses on fraud in the corporate enviro=
nment=2E It reiterates some of the authoritative CPA literature related to =
fraud=2E It is, however, equally important to non-CPAs (e=2Eg=2E internal a=
uditors, corporate departmental managers, senior management, board members)=
=2E It provides basic understanding of fraud related definitions and requir=
ements=2E It separates the fraud discussion between:</span>
                                                      </div>

                                                      <div>
                                                      <ul>
                                                         <li><span style=3D=
=22font-size:12px;=22>Fraudulent financial reporting (=93cook-the-books=94 =
type frauds)</span></li>
                                                         <li><span style=3D=
=22font-size:12px;=22>Misappropriation of assets (traditional fraud involvi=
ng </span><span style=3D=22font-size:12px;=22>embellzement</span><span styl=
e=3D=22font-size:12px;=22>, kickbacks, stealing assets, using corporate cas=
h for non-corporate expenses)</span></li>
                                                      </ul>

                                                      <div>
                                                      </div>

                                                      <div><span style=3D=
=22font-size:12px;=22>It also helps participants identify business risks, a=
ssess those risks, and develop a response to the fraud risk assessment=2E I=
t also focuses on and explains typical frauds and provides checklists, ques=
tionnaires and other tools to help audit or review for fraud=2E</span>
                                                      </div>

                                                      <div>
                                                      </div>

                                                      <div><span style=3D=
=22font-size:12px;=22>Fraud is a reality for all entities=2E Whether perpet=
rated by insiders or outsiders it could be occurring at a material level=2E=
 Corporate management charged with the responsibility for good internal con=
trols must consider the possibility of fraud=2E Auditors (external and inte=
rnal) must also consider, </span><span style=3D=22font-size:12px;=22>identi=
ty</span><span style=3D=22font-size:12px;=22> and assess fraud risk threats=
=2E In recent years the old misappropriation of assets type frauds has give=
n way to the new frauds =96 fraudulent financial reporting=2E The latter re=
presents the =93cooking=94 of the books (for example, manipulate the books =
to generate higher earnings for bonus purposes)=2E<br />
                                                      This webinar is an ex=
cellent overview of the entire fraud situation and the </span><span style=
=3D=22font-size:12px;=22>auditors</span><span style=3D=22font-size:12px;=22=
> responsibility </span><span style=3D=22font-size:12px;=22>re:</span><span=
 style=3D=22font-size:12px;=22> fraud=2E</span>
                                                      </div>
                                                      </div>
                                                      </div>
                                                      </td>
                                                   </tr>
                                                </tbody>
                                             </table>
                                             </td>
                                          </tr>
                                       </tbody>
                                    </table>
                                    </td>
                                 </tr>
                                 <tr>
                                    <td height=3D=220=22 style=3D=22font-si=
ze:1px; line-height:1px;border-bottom:0px;=22></td>
                                 </tr>
                              </tbody>
                           </table>
                           </td>
                        </tr>
                     </tbody>
                  </table>
                  <=21--=5Bif mso=5D>
</td>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
</tr>
</table>
<=21=5Bendif=5D-->
                  </div>
                  </td>
               </tr>
               <tr>
                  <td align=3D=22center=22 bgcolor=3D=22=23ededed=22 style=
=3D=22background-color:=23ededed;=22 valign=3D=22top=22>
                  <div><=21--=5Bif mso=5D>
<table align=3D=22left=22 border=3D=220=22 cellspacing=3D=220=22 cellpaddin=
g=3D=220=22 width=3D=22100%=22 style=3D=22width:100%;=22>
<tr>
<=21=5Bendif=5D--><=21--=5Bif mso=5D>
<td valign=3D=22top=22 width=3D=22590=22 style=3D=22width:590px;=22>
<=21=5Bendif=5D-->
                  <table bgcolor=3D=22=23ededed=22 border=3D=220=22 cellpad=
ding=3D=220=22 cellspacing=3D=220=22 class=3D=22rnb-del-min-width=22 id=3D=
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