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Failed internal controls helped this school administrator cash in on student funds. She was the assistant superintendent of a Texas school district, yet Patricia Lambert had anything but the wellbeing of her students on her mind. Between 2007 and 2013, the school administrator stole thousands of dollars by pocketing student funds and granting illicit vendor contracts.
"Misplaced Trust | Devastating Fraud" is a unique case study that examines how failures in internal controls can shake up not only the corporate world but the nonprofit sphere as well. Based on a real-life IMA Educational Case Journal (IECJ) study, Lack of Internal Controls: Beaumont Independent School District, you will be introduced to an intriguing examination of the misappropriation of funds by an administrator in the Beaumont Independent School District (BISD) through the use of a false identity and several accounting schemes.
This course examines the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, and how management accountants can contribute to ensuring strong internal controls, fraud prevention, and an ethical climate that encourages excellent overall organizational governance. The online course is eligible for 2 NASBA CPE credits.
Course participants will explore deficiencies in the school district's financial strategy, identify weaknesses in its internal control environment, and develop best practices for prevention and protection.
Fraud can permeate every sector and industry. Stay prepared and vigilant by strengthening your ethics training now!
Fulfill your annual CPE ethics requirement?Register today!
"Misplaced Trust | Devastating Fraud" is a unique case study that examines how failures in internal controls can shake up not only the corporate world but the nonprofit sphere as well. Based on a real-life IMA Educational Case Journal (IECJ) study, Lack of Internal Controls: Beaumont Independent School District, you will be introduced to an intriguing examination of the misappropriation of funds by an administrator in the Beaumont Independent School District (BISD) through the use of a false identity and several accounting schemes.
This course examines the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, and how management accountants can contribute to ensuring strong internal controls, fraud prevention, and an ethical climate that encourages excellent overall organizational governance. The online course is eligible for 2 NASBA CPE credits.
Course participants will explore deficiencies in the school district's financial strategy, identify weaknesses in its internal control environment, and develop best practices for prevention and protection.
Fraud can permeate every sector and industry. Stay prepared and vigilant by strengthening your ethics training now!
Fulfill your annual CPE ethics requirement?Register today!