Forensic CPA Certificate Programs
Principles of Fraud Examination
As the first major step in your certification pathway, this course is designed to provide you with a comprehensive foundation in the concepts, methodologies, and practices that underpin modern fraud detection and investigation. It introduces the theories, investigative approaches, and professional standards that guide forensic CPAs in uncovering and addressing fraudulent activity.
Fraud is a pervasive global challenge that undermines trust, damages reputations, and causes significant financial losses. As financial professionals, investigators, and compliance practitioners, understanding how fraud occurs—and how to effectively detect, prevent, and respond to it—is essential to protecting organizations and stakeholders.
| Module | Topic |
| Module 1 | Occupational Fraud |
| Module 2 | Asset Misappropriation |
| Module 3 | Corruption |
| Module 4 | Conducting Investigations |
| Module 5 | Financial Statement Fraud |
In this course, you will:
- Explore the nature and types of fraud, including occupational, financial statement, and cyber-enabled schemes.
- Study the fraud triangle and other behavioral models to understand why individuals commit fraud.
- Learn the core principles of fraud examination, from detection techniques and investigative procedures to evidence collection and reporting.
- Gain practical insight into the legal, ethical, and professional standards guiding forensic accountants and fraud examiners.
