The American Institute of CPAs and the Association of Certified Fraud Examiners (ACFE) have jointly developed a one-hour training course that can be used by businesses and given to clients. The course is entitled "How Fraud Hurts You and Your Organization."

Through real-life case studies, the course shows how trusted employees at all levels can become tempted to commit fraud.

For example, three individuals convicted of fraud explain how they fell into the trap of thinking that embezzling money from their organization, or "cooking the books," would solve their problems. But the case studies show the defalcations made the individuals' problems much worse, pushing one company into bankruptcy and causing employees to lose their jobs and investors to lose hundreds of millions of dollars.

The course, which is part of AICPA's anti-fraud initiative, also explains what employees can do to help protect their jobs and their organizations from fraud. "The potential for fraud is always present," said Barry C. Melancon, AICPA President and CEO. As a result, ". . . businesses must continually update their knowledge, skills and standards."

Download the course. Copies of the course are available on CD-ROM from the AICPA at 888-777-7077 (specify Product No. 056513HS) and the ACFE by telephone (800-245-3321) or online from ACFE's Web site. There is a nominal charge for shipping and handling.