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K2’s Case Studies in Fraud and Technology Controls

Course - K2's Case Studies in Fraud and Technology Controls

Major Topics

Learning Objectives

  1. Define information technology general controls and information technology application controls and distinguish between the two.
  2. List examples of key information technology controls.
  3. List recommendations for improving internal controls in an organization.

Course Description

Define information technology general controls and information technology application controls and distinguish between the two.

Compliance Information

Advanced Preparation

Recognize control failures and weaknesses that can lead to fraud.

Field of Study

Auditing

Credits

4 Credits

Published Date

April 18, 2023

Course Authors

Tommy Stephens

Woodstock, GA
Partner, K2 Enterprises

Tommy Stephens received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Presently, Tommy is a Certified Public Accountant, a Certified Information Technology Professional, and a Chartered Global Management Accountant. In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. In 2003, he affiliated with K2 Enterprises, and in 2007, he joined the firm as a partner. To date, he has lectured internationally on subjects such as internal controls for small businesses, technology strategies, computer hardware and software applications, tax strategies and compliance, and financial accounting standards and applications. Over the past twenty-five years, Tommy has presented over 2,700 educational sessions to over 70,000 participants throughout the United States and Canada.

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Overview

Define information technology general controls and information technology application controls and distinguish between the two.

Course Details

  1. Define information technology general controls and information technology application controls and distinguish between the two.
  2. List examples of key information technology controls.
  3. List recommendations for improving internal controls in an organization.

Intended Audience

Advanced Preparation — Recognize control failures and weaknesses that can lead to fraud.

Field of Study — Auditing

Credits — 4 Credits

IRS Program Number

Published Date – April 18, 2023

Revision Date

Course Authors

Tommy Stephens

Woodstock, GA
Partner, K2 Enterprises

Tommy Stephens received a Bachelor of Science in Business Administration degree (Major in Accounting) from Auburn University in 1985. In 1992, he earned a Master of Science degree (Major in Finance) from Georgia State University in Atlanta. Presently, Tommy is a Certified Public Accountant, a Certified Information Technology Professional, and a Chartered Global Management Accountant. In 1995, Tommy began authoring and presenting continuing professional education courses to accounting and finance professionals. In 2003, he affiliated with K2 Enterprises, and in 2007, he joined the firm as a partner. To date, he has lectured internationally on subjects such as internal controls for small businesses, technology strategies, computer hardware and software applications, tax strategies and compliance, and financial accounting standards and applications. Over the past twenty-five years, Tommy has presented over 2,700 educational sessions to over 70,000 participants throughout the United States and Canada.

About Instructor Read Less