Fraud Detection and Prevention: Key Internal Controls


Learning Style

Instructor Led



Who this course is for

Financial, Operational, IT, and External Auditors; Audit Managers; Corporate Attorneys; Information Security professionals; Risk Management personnel and Line Managers.

NASBA Certified CPE

16 credits

Field of Study


Length of course



Psychology of Fraud
or equivalent experience

Advanced Preparation


Here are the learning objectives we'll cover

  • Define fraud and different fraud theories.
  • Analyze and apply fraud theories to diverse situations.
  • Interpret behaviors to determine what psychological factors are indicative of fraudulent activities.
  • Classify fraud and fraud schemes into categories to better assess how to manage their risk.
  • Identify specific strategies for prevention and detection of fraud.
  • Determine the steps to take when using the fraud risk assessment to define the scope and potential risk to an organization.
  • Develop, implement, and evaluate internal controls in key business processes.
Learning Options

Options for this course

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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 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: