Understanding Fraud Schemes: The Red Flags and Fraud Triangle
This seminar discusses the nature and dynamics of fraud by examining common fraud schemes, the warning signs that often accompany them, and the underlying drivers that motivate individuals to commit fraudulent acts. It provides participants with a clear understanding of how fraud occurs in organizations, whether in financial reporting, asset misappropriation, or corruption-related activities. The session highlights key red flags that may indicate the presence of fraud, enabling participants to recognize unusual patterns, behaviors, and transactions that warrant further investigation. It also introduces the Fraud Triangleâcomposed of pressure, opportunity, and rationalizationâas a foundational framework for understanding why fraud is committed and how internal control weaknesses can create an environment conducive to misconduct. The seminar will also tackle the categories of fraud and specific schemes such as cookie jar reserves, big bath reserves, channel stuffing as well as misappropriation schemes such as false billing, payroll schemes, among others.
Date
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Jun 27, 2026
08:00 AMJun 27, 2026
05:00 PM
For inquiries, use the contact details below
Pen Carin
picpa.smmc@picpammr.org
09175583640
Pen Carin
picpa.smmc@picpammr.org
09175583640
Regstration Fee for Member(Onsite):
- With Good Standing
₱2,000.00
- With Not Good Standing/Non-member
₱2,500.00
- With Good Standing
₱2,000.00
- With Not Good Standing/Non-member
₱2,500.00
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