Fraud and Cash Receipts: Common Frauds and Internal Controls

Pillars of Railway Bridge

Format: Webcast

Date/time: 23 August 2017, 2pm – 6pm (BST)

Add to Calendar 23/08/2017 02:00 PM 23/08/2017 06:00 PM Operational Exam entry opening dates CIMADD/MM/YYYY


Revenue and cash receipts are two critical areas requiring strong controls to prevent intentional fraud or unintentional misstatements. While fraud in these areas is well-publicised in larger companies, it also occurs, and is more likely, in smaller businesses and not-for-profit entities.

With a dedicated focus on areas posing the greatest risk, this four-hour webcast is designed to help you develop a sound and tailored system to meet the needs of your organisation.

Learning outcomes: 

  • Identify common frauds in the revenue and cash receipts processes
  • Identify internal controls that mitigate various risks
  • Recall an analysis process to improve efficient and effective risk management in your organisation

Topics discussed: 

  • Traditional revenue system
  • Retail revenue cycle
  • Manufacturing revenue cycle
  • Service revenue cycle
  • Accounts receivable and billing
  • Cash receipts
  • Revenue frauds and fraudulent financial reporting

Estimated duration: 4 hours
Field of study: Auditing
Program level: Basic
Prerequisites: None
Advance preparation: None
Designed for: Practitioners responsible for or involved in financial statement audits

Instructor:  Glenn L. Helms, Ph.D., CPA, CISA, CIA, CFF, CITP 

Dr. Glenn L. Helms was the Arthur Young Fellow in IT Auditing at the University of Houston and has served as Director of Certification for the International Certified Information Systems Auditor program. He has served on numerous national and international academic and professional committees including the AICPA’s Auditing Standards Board’s Computer Auditing Subcommittee and its Specialised Accreditation Board. 

Dr. Helms has presented more than 2,000 professional seminars throughout North and South America, Europe, and Asia. He has published more than 60 articles in a wide range of practitioner and academic journals. His books address security, controls and fraud in a variety of environments.

Dr. Helms is a multiple year recipient of the Don Farmer Award, and the Outstanding Discussion Leader Award from the AICPA for every year that the award has been presented.  He has received similar awards from state societies and universities. 

All learning resources available in the CGMA Store qualify for CPD for CIMA members. This course also offers 4 hours of CPE credit.

Access: Recording available for 90 days from air date

Note on CPE Requirements and Credits

System requirements

Member Price: £129.00

Non-Member Price: £159.00