It should come as no surprise to anyone that confidence in corporate America has been shaken by a series of accounting scandals, which has led to an enhanced focus on preventing or detecting and correcting fraud that could lead to a material misstatement in financial statements. This program will focus on misappropriations of cash and assets. It will discuss the basic types of misappropriation schemes as well as review various fraudulent disbursement schemes and theft schemes. It will explain how assets are misused and ways to detect the misuse. This basic level course is most beneficial to professionals new to this topic who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this topic.