Fraud Audit School

FraudInternal Audit

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 topics we'll cover.

What is Fraud?
- Overview
- Introduction to Fraud
- Historical Frauds
- Frauds Theories
- The Fraud Triangle and the Elements of Fraud
Auditing Standards
- Professional Auditing Standards
- Common Auditing Standards
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
Revenue Frauds
- Revenue Frauds
- Payable Frauds
- Financial Statement Frauds
Types of Corruption
- Introduction to Corruption
- Bribery and Illegal Gratuities
Money Laundering
- Money Laundering
- Money Laundering Schemes
Risk Assessments
- Introduction to Risk Assessments
Internal Controls Frameworks
- Internal Control Frameworks
- COSO Framework
- Examples of Internal Controls
- Cybersecurity
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
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

Instructor Led

Level

Intermediate

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 Auditing Psychology of Fraud

or equivalent experience

Advanced Preparation

None

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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.

Attendance policy for on-site and online instructor-led training

Students are expected to arrive on time for classes with the proper materials and attitude. An overall attendance rate of 100% is expected to fully absorb the materials and to complete labs. If you have an expected absence, please email support@acilearning.com or your instructor ahead of time. The number of CPEs awarded will be equivalent to the number of hours attended.

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/