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| Beliefs, Behavior, and Fraud in Valuation: Emotional Intelligence to Regulatory Policy, Application and Practice (1621Q) |
Course CPE: 2 hours
Field(s) of Study: Accounting–1 hr; Behavioral Ethics–1 hr
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: QAS Self-Study
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Item
Number: 22FL0817BBF
Shipping Weight: 0lbs. 0oz. |
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$147.00 |
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Recording Date: August 17, 2022
Presenter: Dr. Sri Ramamoorti, Daven Morrison, and Jack Bigelow
Program Description:
Fraud is committed by people with behaviors motivated by more factors than "greed." Fraud is ultimately more about psychology than about accounting. Valuation professionals can enhance their behavioral forensic interviewing success through awareness of the psychology of fraud by formulating appropriate questions. The session includes the psychologies of Sharks, Marks, and Larks, as well as the Dark Triad personality traits of predatory fraudsters.
After completing this course, you will be able to:
- Identify at least three factors that underlie the motivations to commit fraud, to become fraud victims, or to "blow the whistle" on fraud
- Determine investigative interviewing questions based on psychological factors underlying the motivations to commit, be a victim of, or blow the whistle on fraud
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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