On-Demand


2 CPE

Surgent's Why Do They Do It? The Psychology of Fraud

On-Demand
2 CPE

Learning Objectives

  • Recognize the reasons why fraud is committed by understanding a variety of psychological theories behind it

Major Topics

  • The fraud triangle
  • The truth default theory
  • The concept of cognitive dissonance
  • Confirmation bias
  • Availability

CPE Credits Available

2 CPE
2
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Fraud/Forensic Accounting

Prerequisites

None

Advanced Preparation

None

Intended Audience

Professionals who want to understand the psychological background of acts of fraud

Provider

Surgent CPE

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