Fraud Audit School

FraudInternal Audit
Fraud Audit School Overview
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Hello everyone. This is Dr Hernan Murdock and I am a certified internal auditor, as have certification, risk management assurance, many years of experience in internal audit. And I am very happy to introduce you to this course and with me is also someone who you will really enjoy spending some time with because he has a depth of knowledge that is impressive. My name is Dr Rob Minnitti, I am a certified public accountant. I'm also a certified fraud examiner. Certified valuation analyst, Master analyst in financial Forensics Chartered Global Management Accountant, chartered certified in financial forensics. And I'm also a licensed private investigator in the state of Arizona, having spent many years doing forensic accounting and fraud work throughout my career. This course that we're talking about is fraud artist school, and it covers so many topics that you're going to find very interesting and very useful definitions about fraud, types of frauds. What ethics? What the role of ethics is as relates to fraud, taking a look at the different types of fraud and quite a long list of different schemes and ways that fraudsters operate. Also, how you go about doing an investigation and making sure that you have all the tips, the tools and techniques and leveraging the deep expertise of Dr. Minniti so that you can finish this course and have a deep understanding of how we can perform fraud investigations effectively. I hope you'll join us, you're going to learn a lot. [MUSIC].

Overview

This course provides audit practitioners a comprehensive understanding of the types of fraud affecting organizations and shows proven techniques for preventing and detecting fraud.

Why you should take this course.

For users with an introductory knowledge of this topic, and are searching for additional information and its application.

Here are the learning objectives we'll cover.

  • Describe fraud concepts.
  • Assess the scope and objectives of a forensic audit project.
  • Identify and apply fraud detection and investigative concepts and practices to the internal audit process.
  • Demonstrate how to apply the concepts learned in the planning, fieldwork and reporting phases of audits.
  • Explain how fraud and various risks can be incorporated into anti-fraud programs.

Here are the topics we'll cover.

  1. What is Fraud?

    • Overview
    • Introduction to Fraud
    • Historical Frauds
    • Frauds Theories
    • The Fraud Triangle and the Elements of Fraud

  2. Auditing Standards

    • Professional Auditing Standards
    • Common Auditing Standards

  3. Types of Frauds

    • Cash Frauds
    • Check Frauds
    • Credit Card Frauds
    • Inventory Frauds
    • Fixed Asset Frauds
    • Payroll Frauds
    • Accounts Receivable Frauds
    • Accounts Payable Frauds
    • Expense Reimbursement Fraud
    • Introduction to Cyber Fraud
    • Introduction to Identity Theft
    • Identity Theft Frauds
    • Identity Theft – Obtaining Victim’s Information
    • Tax Frauds
    • Phishing
    • Vishing
    • Smishing
    • Counterfeit Currency
    • Government Benefits Frauds

  4. Revenue Frauds

    • Revenue Frauds
    • Payable Frauds
    • Financial Statement Frauds

  5. Types of Corruption

    • Introduction to Corruption
    • Bribery and Illegal Gratuities

  6. Money Laundering

    • Money Laundering
    • Money Laundering Schemes

  7. Risk Assessments

    • Introduction to Risk Assessments

  8. Internal Controls Frameworks

    • Internal Control Frameworks
    • COSO Framework
    • Examples of Internal Controls
    • Cybersecurity

  9. Fraud Investigations

    • Basics of Fraud Investigation
    • The Legal System
    • Data Analytics and Audit
    • Discovery
    • Conducting Interviews
    • Gathering Evidence
    • Managing Evidence
    • Online Investigations
    • Searching for Hidden Assets
    • Data Analytics in Fraud Investigations
    • Fraud Investigation Reports
    • Tools for Detecting Tax Frauds
    • Introduction to Testimony
    • Depositions
    • Trial Testimony

  10. Fraud and Ethics

    • Introduction to Ethics
    • Ethics for Fraud Examiners
    • Reporting Unethical Behavior
    • Whistleblower Programs
    • IRS Whistleblower Programs
    • Conflicts of Interest
    • Auditor Bias

Learning Style

On Demand

Level

Intermediate

Includes

Assessment

Who this course is for

Internal and IT auditors, external auditors, forensic accountants, corporate attorneys, risk management and information security professional seeking an understanding of the growing risks of fraud, and how to do an assessment for fraud.

NASBA Certified CPE

32 credits

Field of Study

Auditing

Length of course

32h

Prerequisites

Fundamentals of Internal AuditingPsychology of Fraud
or equivalent experience

Advanced Preparation

None
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ACI Learning is registered with NASBA

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/