Testing for Occupational Fraud

Internal Audit

Overview

This course provides the basic knowledge needed to understand and identify different types of occupational fraud that may exist in organizations.

Why you should take this course.

For users with an intermediate knowledge of this topic, and are searching for a deeper understanding of its evolving complexities.

Here are the topics we'll cover.

  1. Fraud Basics

    • What is Fraud?
    • The Fraud Triangle
    • Fraud Risk Management
    • Fraud Around the World
    • Fraud Controls

  2. Corruption

    • Conflict of Interest
    • Bribery
    • Illegal Gratuities
    • Economic Extortion
    • Corruption Case Studies

  3. Asset Misappropriation

    • Theft of Cash
    • Theft of Receipts: Skimming
    • Theft of Receipts: Cash Larceny
    • Fraudulent Disbursements: Billing Schemes
    • Fraudulent Disbursements: Payroll Schemes
    • Fraudulent Disbursements: Expense Reimbursement Schemes
    • Fraudulent Disbursements: Check and Payment Tampering
    • Fraudulent Disbursements: Register Disbursements
    • Inventory Misuse
    • Larceny
    • Asset Misappropriation Case Studies

  4. Financial Statement Fraud

    • Net Worth/Net Income Overstatements
    • Net Worth/Net Income Understatements
    • Financial Statement Fraud Case Studies

Learning Style

Instructor Led

Level

Advanced

Who this course is for

Auditors, Investigators, and Compliance Officers.

NASBA Certified CPE

8 credits

Field of Study

Auditing

Length of course

8h

Prerequisites

Fraud Detection and Prevention: Key Internal Controls Fundamentals of Internal Auditing
or equivalent experience

Advanced Preparation

None
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Here are the learning objectives we'll cover

  • Explain what fraud is, why a person may commit fraud, and the impact fraud has on an organization.
  • Recognize the different types of occupational fraud included in the Association of Certified Fraud Examiners' Fraud Tree.
  • Identify risk management program best practices and various types of anti-fraud controls.

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/