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Fraud Detection and Investigation for Internal Auditors

Course Description

Print-friendly Course Description and Outline

​Improve fraud detection, refine your investigative skills and learn how to help your organization address the challenge of fraud. This highly participative course covers techniques for detecting and investigating fraud.

Through facilitated discussions, case examples, and practical exercises, you will explore fraud detection, learn how to incorporate fraud detection into routine audit activity, learn investigation methods, and learn strategies and approaches to help your organization fight fraud.

Course Duration: 2 day(s)
CPE Hours Available: 16
Knowledge Level: Basic
Field of Study: Auditing
Prerequisites: 

​None

Advance Preparation: 

​None

Delivery Format: On-site Training (Group-Live)

​Creating an Environment for Dealing with Fraud

  • Fraud-related challenges in today’s environment
  • Dealing with management
  • Lessons from our Standards
  • Expectations about detection and investigation
  • Establishing fraud policy and response
  • Fraud prevention — The four-step approach

Detecting Fraud in Routine Audits

  • How fraud surfaces
  • Reasons why auditors don’t detect fraud
  • Five-step approach to fraud detection
  • Case examples of what can go wrong
  • Symptoms of fraud occurrence
  • Understanding “red flags”
  • Building fraud considerations into the audit program

Fraud and Technology

  • The impact of fraud on current technology
  • Fraud implications of spreadsheets
  • Computer crime examples
  • Fraud detection using data mining techniques

Fraud Exposures and Audit Suggestions

  • Purchasing
  • Construction and contracting
  • Consulting
  • Marketing
  • Fraudulent financial reporting

Investigation for Internal Auditors

  • Elements of a complete investigation
  • Investigative tasks
  • Dealing with management and attorneys
  • Using an investigation checklist
  • Investigative tools, techniques and strategies
  • Suggestions for identifying the perpetrator

​Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.

Contact us by calling +1-407-937-1388 or send an e-mail to GetTraining@theiia.org.