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Thursday, March 25, 2021 Live Webcast

Revenue and Cash Receipts: Common Frauds and Internal Controls (E2103102)

8:30 AM - 12:00 PM EDT

Registration: 8:00 AM EDT



4.0 CPE Credits in AA


Revenue and cash receipts are two critical areas that require strong controls to prevent intentional fraud or unintentional misstatements. While there is well-publicized fraud in these areas in larger companies, it also occurs, and can even be more likely to occur, in smaller businesses and not-for-profit entities. A sound system of internal control is needed to help prevent fraudulent activities and reporting related to the revenue and cash receipts cycle. It is crucial that an internal control system is tailored to the unique needs of each organization with a dedicated focus on areas posing the greatest risk; this course is designed to help you to do this.


Auditors, practitioners, and all levels of CPA professionals.


When you complete this course you will be able to:

• Identify common frauds in the revenue and cash receipts processes.

• Identify internal controls that mitigate various risks.

• Recall an analysis process to improve efficient and effective risk management in your organization.


• Traditional revenue system

• Retail revenue cycle

• Manufacturing revenue cycle

• Service revenue cycle

• Accounts receivable and billing

• Cash receipts

• Revenue frauds and fraudulent financial reporting






Anne Marchetti

Anne M. Marchetti

AICPA/Professional Development Institute

Anne M. Marchetti Naples, FL Anne M. Marchetti has over 25 of years of finance and accounting experience in both private industry and public accounting. She is a Sarbanes-Oxley subject matter expert focused on the design, implementation, analysis and optimization of internal control systems as well as corporate governance and risk management programs. As a thought leader in this area, she developed a compliance methodology in conjunction with a delivery framework and has spoken at numerous conferences as well as published several articles on this particular subject. Ms. Marchetti has worked globally with both public and private entities in most industries as well as organizations of all sizes. She regularly interacts with external audit firms as a liason on behalf of these organizations. She authored 3 books entitled Beyond Sarbanes-Oxley Compliance – Effective Enterprise Risk Management, Sarbanes-Oxley On-going Compliance Guide and Enterprise Risk Management Best Practices: From Assessment to Ongoing Compliance.

Ms. Marchetti served as the Global Service Line Director – Governance and Risk Management Practice at Parson Consulting. As the Practice Director she worked with numerous clients on Sarbanes-Oxley compliance initiatives and frequently collaborated as well as presented to Board’s of Directors in regard to Sarbanes-Oxley compliance, Corporate Governance and Enterprise Risk Management. Ms. Marchetti leverages this experience with a unique blend of technical skills which include management of ERP software implementations from a technology, process and accounting perspective. She has designed training programs for Board of Directors and Audit Committees as well as end users and consultants on various business software applications, Sarbanes-Oxley compliance, ERM in addition to IFRS and has conducted over 200 formal training seminars.

Anne currently operates Account-Ability Consulting and provides advisory and consulting services in the areas of Sarbanes-Oxley compliance, internal controls optimization, corporate governance, enterprise risk management, IFRS, financial system implementation and training/education. Anne is a recipient of the Association’s Outstanding Facilitator Award.


$189.00 - Member

$259.00 - Nonmember

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Note: Online pre-registration will close on March 25 at 8:00 AM.


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