Participants will learn how to test for the occurrence of occupational fraud, conduct forensic audits, examinations and evaluations by using a systematic, logical and comprehensive approach that can be applied to a wide variety of investigations, including: code of conduct complaints, fraud evaluations and allegations, health, safety and environment, employee malfeasance, asset misappropriation, human resource grievances, management practices and a variety of other complaint types.
Participants will learn how to prepare an audit program and investigation work plans by applying critical thinking concepts when developing hypotheses and analyzing assertions. Participants will learn how to gather relevant evidence by utilizing a lecture/case study teaching format that introduces topics and applies them to illustrative cases. Participants will learn how to prepare an investigation work plan that identifies key stages involved in conducting investigations, including: planning, fieldwork, evidence collection and analysis, interviews and interrogations, and reporting. Participants will leave the seminar with a sound understanding on how to organize and conduct investigations using a proven and reliable framework to support and document conclusions reached.
You should attend because fraud is a pervasive and costly problem, internal auditors are tasked with helping deter and detect it, and fraud detection skills can enhance your ability to perform your job and advance in your career.
Financial, Operational, IT, and External Auditors; Audit Managers; Corporate Attorneys; Business Managers; Quality Assurance, Risk and Compliance Managers; and Information Security Professionals
You will learn how to implement and develop audit procedures that will increase the likelihood of discovering fraud.
You Will Learn:
Fundamentals of Fraud from a Corporate Auditor’s Perspective
Key Terms and Definitions Auditors Should Know
Fraud Audit Standards and Guidelines
Planning for the Fraud Examination/Investigation
Occupational Fraud and Detection
Fieldwork: Conducting the Fraud Audit/Fraud Investigation
The Fraudster’s Profile
Use the table below to select the time and location that works best for you.
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.