Based on a real-life IMA Educational Case Journal (IECJ) study, "Lack of Internal Controls: Beaumont Independent School District," you will be introduced to an intriguing examination of the misappropriation of funds by an administrator in the Beaumont Independent School District (BISD) through the use of a false identity and several accounting schemes. This course examines the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, and how management accountants can contribute to ensuring strong internal controls, fraud prevention, and an ethical climate that encourages excellent overall corporate governance. Earn 2 NASBA CPE credits.