This is the perfect guide to implementing fraud consideration in financial statement audits. The auditor is provided ample information to understand the nature, timing, and impact of frauds being uncovered every day through this presentation of up-to-date facts and statistics on the frauds as found and studied by the Association of Certified Fraud Examiners in their Report to the Nation on Occupational Fraud and Abuse. This course is most beneficial to professionals/auditors new to fraud risk assessments who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this subject.