Fraud Audit School - OAF201


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


Tuition cost


NASBA Certified CPE

32 Credits


Why you should attend

Users who are new to Fraud Auditing or would like to learn more about Fraud.

Who should attend

Financial, Operational, IT, Internal and External Auditors; Audit Managers; Corporate Attorneys; Information Security professionals; Risk Management Personnel and Line Managers who need to gain an understanding of the growing risks of fraud

What You'll learn

You will learn how to recognize the common types of fraud, and industries impacted by it. The course touches on governing bodies, data analytics, cyber fraud, and ethics. You will begin to understand how to document and maintain compliance against fraud.


  • None

Course Objectives 

  • The learner will gain a foundational understanding of fraud concepts as they relate to what auditors should know. 
  • The learner will identify, define, and appreciate how to apply fraud detection and investigative concepts and practices to the internal audit process.  
  • The learner will demonstrate how to apply the concepts learned in the planning, fieldwork, and reporting phases of audits. 
  • The learner will understand how fraud and various risks can be incorporated into anti-fraud programs. 

Course Topics 

  1. Introduction to Fraud
  2. Fraud Theories
  3. The Fraud Triangle and The Elements of Fraud
  4. Audit and Investigative Standards – PCAOB
  5. Audit and Investigative Standards - AICPA
  6. Audit and Investigative Standards – IIA
  7. Audit and Investigative Standards – ACFE
  8. Audit and Investigative Standards - Yellow Book
  9. Audit and Investigative Standards - State and Federal Regulations
  10. Cash Frauds
  11. Check Frauds
  12. Credit Card Frauds
  13. Inventory Frauds
  14. Fixed Asset Frauds
  15. Payroll Frauds
  16. Accounts Receivable Frauds
  17. Accounts Payable Frauds
  18. Expense Reimbursement Frauds
  19. Cyber Frauds

Schedule your course

Use the table below to select the time and location that works best for you.

Timezone: America/Los_Angeles

April 2022

Apr 25th, 2022-Apr 28th, 2022

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: