This course focuses on behavioral cues and management-related red flags that auditors should be aware of. It highlights changes in employee or management behavior that might indicate potential fraud or unethical conduct. This course also examines risks associated with management estimates and representations, particularly in areas like fair value measurements and impairment testing. Auditors will learn how to assess these red flags and determine when further investigation is needed to prevent or detect fraudulent activities.

The other Segments of this series Identifying Audit Risks are:

  1. Identifying Audit Risks - Financial Reporting and Revenue Recognition (Text Based Course)
  2. Identifying Audit Risks - Behavioral and Management Cues (Text Based Course)
  3. Identifying Audit Risks - Internal Controls and Audit Evidence (Text Based Course)
  4. Identifying Audit Risks - Compliance and Going-Concern Issues (Text Based Course)
Learning Objectives
  • Recognize behavioral red flags that may indicate fraudulent or unethical conduct.
  • Identify management-related risks in estimates and representations that could affect audit outcomes.
  • Discover and determine when changes in management behavior require further investigation.
Last updated/reviewed: January 17, 2025
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
COURSE MATERIAL
  Identifying Audit Risks - Behavioral and Management Cues (Text Based Course)PDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam