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Fraud Auditing and Investigation
Highest Rated
Rating: 4.6 out of 5(210 ratings)
523 students

Fraud Auditing and Investigation

Crash course to give you the basics of fraud auditing and investigation.
Highest Rated
Created byAdrian Resag, QIAL, CMIIA, CIA, CRMA, CFSA, GRCP, IAAP, CIMA Adv Dip MA
Last updated 11/2022
English

What you'll learn

  • Know how to identify the characteristics of fraud and to evaluate the risk of fraud.
  • Be able to identify fraud red flags.
  • Know how to use the fraud triangle.
  • Be able to manage the risks of fraud and be aware of the different ways to investigate fraud.
  • Know the principles to manage fraud risk.
  • Know about performing interviews and interrogations.
  • Know the role of a forensic auditor.
  • Know how to improve the culture in your organization to avoid fraud.

Course content

3 sections • 16 lectures • 1h 0m total length

  • Characteristics of Fraud4:12

    Explore fraud risks by recognizing deceit, concealment, and violation of trust. See how fraud aims to obtain property, money, or services, sometimes to avoid paying or losing a service.

  • Internal Audit Fraud Responsibilities1:52

    Assess and address significant fraud risks within internal audit plans by integrating fraud indicators, building risk inventories for engagements, performing targeted tests, evaluating scenarios, and pursuing further investigation when warranted.

  • Fraud Red Flags1:42
  • The Fraud Triangle2:49

    Identify the three conditions of the fraud triangle—opportunity, motive, and rationalization—and how weak controls and internal justifications enable fraud.

  • Exercise - Classify Fraud Red Flags4:09

    Identify red flags of fraud by examining motive, opportunity, and rationalization, including weak internal controls, questionable management philosophy, low morale, and lack of background verification.

  • Fraud Risk1:15

    Fraud risk equals the probability that fraud will occur and the impact if it does. It estimates risk as likelihood times impact and considers opportunities, motivation, and rationalization.

Requirements

  • No prior experience or knowledge is required.

Description

We are glad to bring you a course on fraud auditing and investigation.

This course is ideal for:

  1. Those who want to know more about fraud risks and how to investigate them; and

  2. Auditors or others performing assessments who wish to learn more about performing fraud audits.

The course will give you the knowledge and tools necessary to perform basic fraud audits and investigations, such as the motives for fraud, principles to manage fraud risk, forensic auditing and how to foster ethical climates. It will teach you about fraud threats to assess and which controls should be put in place.

It is taught by Adrian Resag, an experienced auditor who has decades of experience evaluating and investigating fraud in many organizations.


The course covers:

Identifying Fraud Risk

  • Know how to identify the characteristics of fraud and to evaluate the risk of fraud.

  • Be able to identify fraud red flags.

  • Know how to use the fraud triangle.

Managing and Investigating Fraud Risk

  • Be able to manage the risks of fraud and be aware of the different ways to investigate fraud.

  • Know the principles to manage fraud risk.

  • Know about performing interviews and interrogations.

  • Know the role of a forensic auditor.

Fostering Ethical Cultures

  • Know how to improve the culture in your organization to avoid fraud.

Who this course is for:

  • Those who want to know more about fraud risks and how to investigate them.
  • Auditors or others performing assessments who wish to learn more about performing fraud audits.
  • Auditors, Compliance Officers, Managers need to know how to identify the risks of fraud. You should have this knowledge, even if you think that fraud would never happen in your organization or amongst your clients.
  • Whether you're faced with a new and difficult situation to resolve, or whether investigating fraud is part of your daily tasks, this course is for you.

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