Fraud Detection and Prevention: Key Internal Controls - OAF280

Overview

This course covers ways to create risk statements, assess fraud risk, and verify the necessary controls are in place. It also provides information on fraud deterrence and detection in high-risk business processes.

 

Learning Options

Below are the available learning options for this course:

AuditProTV

Online On-Demand

This course is available through AuditProTV — a subscription-based, on-demand learning platform. As a subscriber, you will have access to an ‘all you can watch’ library of courses that are built in alignment with the National Association of State Boards of Accountancy (NASBA) standards.

Learn More & Subscribe

Enterprise Solutions

Tailored Experience

Bring this course to your organization at your convenience. ACI Learning can deliver this instructor-led course for your team at a chosen location or virtually. Alternatively, choose the topic(s) you need and ACI will craft a training solution to keep your team future-proof.

Customize Your Training

NASBA Certified CPE

16 Credits

Auditing

Why you should take this course

You should attend because fraud is a pervasive, complex, and expensive problem affecting organizations worldwide. Auditors are required to have sufficient knowledge to evaluate the risk of fraud and how it is managed by the organization.

Who should take this course

Financial, operational, IT and external auditors; audit managers; corporate attorneys; information security professionals; risk management personnel and line managers who need to gain an understanding of how to successfully mitigate fraud risk in their or

What You'll learn

You will learn best practices for creating an anti-fraud program, help management implement these programs, and ways to support organizational efforts to promote ethical conduct.

Prerequisites

  • None

Course Objectives

  • The learner will be able to:
    • 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

Course Topics

  1. Overview and Introduction
  2. The Major Categories of Fraud
  3. Various Strategic Responses to Fraud Risk
  4. The Fraud Risk Structure
  5. Fraud Prevention Strategies and Techniques
  6. Strategies for Detecting and Deterring Fraud
  7. Fraud Risk Assessment
  8. Fraud Risk Mitigation in Disbursements
  9. Fraud Risk Mitigation in Procurement
  10. Fraud Risk Mitigation in Payroll

Learning Options

Below are the available learning options for this course:

AuditProTV

Online On-Demand

This course is available through AuditProTV — a subscription-based, on-demand learning platform. As a subscriber, you will have access to an ‘all you can watch’ library of courses that are built in alignment with the National Association of State Boards of Accountancy (NASBA) standards.

Learn More & Subscribe

Enterprise Solutions

Tailored Experience

Bring this course to your organization at your convenience. ACI Learning can deliver this instructor-led course for your team at a chosen location or virtually. Alternatively, choose the topic(s) you need and ACI will craft a training solution to keep your team future-proof.

Customize Your Training

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: www.nasbaregistry.org.