Asset Misappropriation- Let Me Count the Ways?

Course Details


Friday, June 11, 2021

10:00am – 12:00pm

Field of Study

Auditing (Governmental)

Course Number


CPE Credit

2.0 hours CPE credit

Level of Knowledge







According to the ACFE’s 2018 Report to the Nations On Occupational Fraud and Abuse, there are three categories of fraud: Corruption; Asset Misappropriation and Financial Statement Fraud.  The cumulative losses due to asset misappropriation dwarfs the losses resulting from corruption and financial statement frauds combined.  And the asset the fraudster likes to steal most often ……CASH!  Management knows what the fraudster wants and then provides them with the opportunity through weak internal controls to steal it; often without them even being aware of it until it’s too late.


The purpose of this presentation is to discuss some of the more common ways assets are stolen and why, the indicators of asset theft, how to detect it and most importantly, how to prevent it.


  • Auditing
  • Fraud


  • Analyzing need, opportunity and rationalization
  • Implementing the perception of detection
  • Establishing and maintaining a positive tone at the top
  • Describe the concept of materiality both quantitatively and qualitatively
  • Building on one’s professional skepticism
  • Preventing check fraud – not yours….. but your clients

Designed For

External and Internal Auditors; Small Business Owners; Office Managers

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $109.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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