Crossing the Line

Crossing the Line

Behavioral ethics CPE

Delivery Method: QAS Self-Study. Make your purchase through our secure shopping cart. You will create an account to access your e-case during the checkout process.

Format: You will be able to view your e-case by logging on to our learning management system ( with the login credentials created upon purchase.

Prerequisites: None

Level: Basic. Program knowledge level most beneficial to CPAs new to a skill or an attribute. These individuals are often at the staff or entry level in organizations, although content may be of interest to seasoned professional looking to enrich ethical decision-making skills.

CPE Credit: 1.5 credits in Behavioral Ethics

Course Description:
Crossing the Line: Ordinary People Committing Extraordinary Crimes chronicles the lives of five convicted white-collar felons. These ordinary people tell the stories of how they devolved from corporate citizens to deceptive criminals, destroying their lives in the process. As they fight to rebuild their lives after serving time in federal prison, these individuals provide surprising insights into their past behavior and the road ahead.

Learning Objectives:
1. Identify the elements of the fraud triangle and apply them to real-world scenarios.
2. Identify fraud schemes used in embezzlement cases.
3. State an influencing factor in fraud prevention.
4. State the effect that money has on decision making.
5. Define professional skepticism.
6. Define a pro-organizational crime.
7. Define "cooking the books".
8. Recall embezzlement statistics based on the Marquet Report on Embezzlement.

About the Author:
Kelly Richmond Pope, Ph.D., CPA is an expert in the field of white-collar crime. She is a co-author of The A.B.C.'s of Behavioral Forensics: Using Psychology to Prevent, Detect and Deter Fraud. She is a contributing writer for, The Daily Beast and The Washington Post. She also teaches ethics and forensic accounting at various universities across the country.

Price: $30.00

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