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Live Webcast Replay

Auditing for Fraud

Total Credits: 2 including 2 Auditing- Technical

Average Rating:
Accounting and Auditing |  ACPEN Industry Institute
Dennis F. Dycus
Course Levels:
2 Hours
Access for 30 day(s) after program date.

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SAS No. 122, AU 240, Consideration of Fraud In A Financial Statement Audit requires that when a CPA is performing a financial statement audit, they must plan and perform their audit in such a manner that it will detect a material misstatement of the financial statements.  This presentation is not an overview of AU 240, rather it’s a descriptive Where The Rubber Meets The Road.  What are some of the actual procedures that should be performed; who do you need to talk to (that you have probably never spoken to before); how to talk to individuals (you can’t talk to everyone the same or you won’t get the information you are looking for); what type of person does it take to be a successful fraud auditor (not everybody can be a good fraud examiner); how management appears to encourage fraud; how society encourages fraud; the importance of internal controls that limit risks; the concept of the Perception of Detection; and the importance of the control environment in deterring risks.  Changes are, after viewing this presentation, you will never look at an audit the same.

Basic Course Information

Learning Objectives
  • How to analyze the Tone At The Top
  • Recognizing how change presents opportunities
  • Understanding the importance of professional skepticism and how one obtains it
  • Define how the discovery of an error and the discovery of a fraud change the scope of an audit in a different manner
  •  Analyze a document for indicators of fraud
  • Discover why you should always conduct a fraud examination in anticipation of going to court (regardless what your client says)

Major Subjects
  • Auditing
  • Fraud

Course Materials


Dennis F. Dycus Related seminars and products: 11


Mr. Dennis F. Dycus, CFE, CPA, CGFM, presently serves as the Director of the Division of Municipal Audit for the Office of the Comptroller of the Treasury, State of Tennessee. The Division is responsible for the annual audit of all municipalities, utility districts, school activity and cafeteria funds, housing authorities, certain not-for-profit organizations and other quasi-governmental entities in the State of Tennessee. In addition, the Division’s staff conducts numerous audits for fraud, waste and abuse each year. From the beginning of his career with a national accounting firm, through the last 37 years of involvement with the audits of all forms of governmental entities, he brings a wealth of practical experience to his presentations. A graduate of Western Kentucky University, Mr. Dycus is a frequent guest speaker/lecturer for various college business/accounting classes, professional associations, local, state and national conferences and not-for-profit organizations. In 1996, the Eta Omicron Chapter of Beta Alpha Psi presented him with the Distinguished Alumnus Award in recognition of his support of the WKU Accounting Department. A 1986 graduate of the Tennessee Government Executive Institute, Mr. Dycus is an active member of the American Institute of Certified Public Accountants where he previously served on the Members in Government Committee, the Ad Hoc CPE Curriculum Task Force on Government and the National CPE Curriculum Subcommittee. He is also a member of the Tennessee Society of Certified Public Accountants, the Association of Government Accountants, where he previously served as chapter president; the Government Finance Officers Association, and the Association of Certified Fraud Examiners, where he also served as chapter president and is a former member of both the Association’s Board of Regent and ACFE Foundation as well as a member of their instructor faculty on a national basis. In June, 2005, the Middle Tennessee Chapter honored him with the designation of president emeritus in recognition of his longstanding contributions to the chapter. For the last several years, Mr. Dycus has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Canada and Europe, for organizations such as the Association of Certified Fraud Examiners; the American Institute of Certified Public Accountants; numerous state CPA societies; the Government Finance Officers Association; the Association of Government Accountants; the National Association of State Auditors, Comptrollers and Treasurers; Westcott Communications, Inc.; the Organization for Security and Co-Operation in Europe; New York Presbyterian Hospital; IBM; HCA; NYC Presbyterian Hospital, Saturn, Inc.; the US Department of Labor; the Government Accountability Office; the Internal Revenue Service; Bisk Education, Inc.; Nichols Education, Inc.; numerous state audit organizations and individual professional firms. He is a frequent speaker at various professional conferences, both on a local and national level. In 1989 and again in 1997, he was the recipient of the AGA's, National Education and Training Award and has been presented with several Outstanding Discussion Leader Awards by both the Tennessee and Florida Societies of Certified Public Accountants. In 1998 he was honored with the Association of Certified Fraud Examiner’s, Distinguished Achievement Award for his meritorious service in the detection and deterrence of fraud and in 2001 was one of only three individuals to receive the designation as a Fellow of the Association of Certified Fraud Examiners in recognition for his contribution to expanding the Association’s body of knowledge toward the detection of fraud. In 2003 he was the recipient of the Tennessee Society of CPA’s first ever, Outstanding CPA in Government Award and in 2004 received the Association of Certified Fraud Examiners’ Outstanding CFE in Government Award. In 2009 he was recognized as a Friend of the Association by the Tennessee Association of Utility Districts for his contribution to the utility industry in Tennessee. This was only the second such recognition the association had made in its 52 year history. In addition, he has authored articles on auditing for fraud for national publications.


Tue, Aug 25, 2020 - 02:00p to 03:50p EDT
Sat, Sep 12, 2020 - 10:00a to 11:50a EDT
Mon, Sep 21, 2020 - 11:00a to 12:50p EDT
Thu, Oct 01, 2020 - 10:00a to 11:50a EDT
Mon, Oct 26, 2020 - 02:00p to 03:50p EDT
Sat, Nov 07, 2020 - 12:00p to 01:50p EST
Mon, Nov 16, 2020 - 11:00a to 12:50p EST
Mon, Dec 07, 2020 - 10:00a to 11:50a EST
Mon, Dec 28, 2020 - 12:00p to 01:50p EST
Tue, Jan 12, 2021 - 11:00a to 12:50p EST
Tue, Jan 19, 2021 - 12:00p to 01:50p EST
Wed, Feb 10, 2021 - 01:00p to 02:50p EST
Tue, Feb 23, 2021 - 04:00p to 05:50p EST
Fri, Mar 12, 2021 - 01:00p to 02:50p EST
Mon, Mar 22, 2021 - 10:00a to 11:50a EDT
Thu, Apr 08, 2021 - 11:00a to 12:50p EDT
Fri, Apr 23, 2021 - 02:00p to 03:50p EDT
Wed, May 05, 2021 - 10:00a to 11:50a EDT
Fri, May 28, 2021 - 11:00a to 12:50p EDT
Thu, Jun 03, 2021 - 10:00a to 11:50a EDT
Fri, Jun 25, 2021 - 02:00p to 03:50p EDT
Tue, Jul 06, 2021 - 12:00p to 01:50p EDT
Thu, Jul 29, 2021 - 11:00a to 12:50p EDT
Tue, Aug 10, 2021 - 10:00a to 11:50a EDT
Fri, Aug 27, 2021 - 12:00p to 01:50p EDT
Thu, Sep 02, 2021 - 11:00a to 12:50p EDT
Mon, Sep 20, 2021 - 12:00p to 01:50p EDT
Fri, Oct 01, 2021 - 01:00p to 02:50p EDT
Mon, Oct 18, 2021 - 02:00p to 03:50p EDT
Wed, Nov 10, 2021 - 11:00a to 12:50p EST
Fri, Nov 19, 2021 - 04:00p to 05:50p EST
Fri, Dec 03, 2021 - 12:00p to 01:50p EST
Tue, Dec 21, 2021 - 10:00a to 11:50a EST

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For External and Internal Auditors, Fraud Examiners
Original Recording Date 06/24/2019
Yellow Book No
Course Developer Dennis Dycus
Date Added to Catalog 05/29/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. 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:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.

Promo Video



Overall:      4.6

Total Reviews: 28



"Thank you Dennis - very informative!"

Jill C

"LOVED this webinar. Interesting, fun, informative, timely."

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