A Practitioner’s Perspective on Current Issues Relating to Management Fraud
The
Centre for Accounting Ethics, University of Waterloo, is pleased
to
make available for instructional use a video based on a
CAAA Accounting Ethics Workshop presentation by Mr.
Nick Hodson, CA•IFA, partner heading the Canadian Investigative
and Forensic Accounting Practice of Ernst & Young.
The presentation was made at a workshop sponsored by the Centre for
Accounting Ethics at the University of Waterloo at the Canadian Academic
Accounting Association Annual Conference held in Calgary, Alberta in
June 2001.
| This video contains four segments covering the following topics: |
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Transcript |
| Module 1 (An Introduction to Fraud the Unmanaged Risk) |
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| Module 2 (Fictitious Vendors) |
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| Module 3 (Fictitous Earnings) |
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| Module 4 (Managing the Risk) |
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Ideally, the video would be combined with discussion of a specific case. An earnings management case that is available from the Centre for Accounting Ethics is the Livent case. Videotaping of this presentation has been sponsored by the Canadian Institute of Chartered accountants, Ernst & Young LLP and The Centre for Accounting Ethics, University of Waterloo |
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School of Accounting and Finance University of Waterloo 200 University Avenue West Waterloo, Ontario, Canada N2L 3G1 519 888 4567 |