Fraud Audit School Agenda Seminar: ID# 1241737
Agenda 1. Understanding How Fraud Occurs
Integrating The Fraud Theory Into Your Audit
Incorporating The Fraud Audit Matrix
Comparing Approaches: Internal Audit, Fraud Audit, And Forensic Investigation
The Fraud Triangle: Opportunity, Pressures, And Rationalization
Identifying Who Commits Fraud
Fraud In Plain English
Identifying What Actually Constitutes Fraud In Your Organization
How Perpetrators Conceal Fraud
The Premise Of Concealment And Concealment Strategies
Conversion: How Perpetrators Benefit From The Fraud Scheme
Identifying Types Of Conversion And Understanding Different Audit And
Industry Strategies 2. Building Fraud Scenarios
Understanding The Fraud Risk Structure
The Inherent Fraud Schemes In Every Business System
How To Build Fraud Scenarios For Individual Audit Programs 3. Preparing a Business Process Fraud Risk Assessment for Audit Programs
Using The Drill-Down Approach To Identify Scheme Variations For Each Business System
How To Link Fraud Risks For Each Business Process To Your Control Structure
Establishing A Score For Mitigation Of Fraud Risk By Internal Controls
How To Link The Control Fraud Scores To The Audit Response 4. Incorporating Fraud Risk Assessment into the Audit Program
Fraud Scheme Approach
The Fraud Opportunity Approach
Techniques To Assess The Risk Of Fraud
Linking Internal Controls To Fraud Risk
Linking The Audit Response To Fraud Risks
Individual And Aggregate Fraud Risks
Business Risk Factors 5. Integrating Fraud Testing into Your Audit Program
Using Red Flags To Identify Fraud
How To Build And Analyze Red Flags For Specific Fraud Schemes
Fraud Data Analysis: Approaches And Strategies
How To Build The Fraud Data Profile: The Step Approach For Data Mining
Identifying The Response To Fraud Based On The Fraud Risk Assessment: Control Vs. Fraud Approach
Incorporating Fraud Steps Into The Audit Program
How To Design Fraud Audit Procedures To Pierce The Concealment Strategy
Linking The Audit Program To The Risk Assessment
Sampling Designed To Locate Fraud
Testing And Evaluating The Design Of Your Anti-Fraud Controls
Identifying Suspicious Transactions Through Fraud Audit Procedures
Protocol For Resolving A Suspicious Transaction
Writing Fraud Audit Findings And The Legal Considerations Involved 6. Interviewing for Fraud in the Audit Process
Using The Fraud Scenario Approach
Understanding The Five Question Types
Preparation For The Interview Process
Managing The Reluctant Witness
Connecting The Fraud Scenario To The Illegal Act 7. Internal Controls and Fraud
How Controls Are Related To The Fraud Theory
Fraud Control: Prevention, Detection, Deterrence, Prosecution, And Approval
Fraud Prevention Programs And Policies
How To Design Controls To Minimize Fraud
Managing Fraud Costs
Developing Fraud Awareness Programs 8. Misappropriation of Assets
Disbursement Fraud Schemes
Purchasing Fraud Schemes
Fraud In Payroll And Human Resource Functions
Contract Fraud Schemes
Fraud In Revenue And Cash Receipts Functions
Theft Of Inventory, Equipment, And Assets
Travel Expense Fraud Schemes 9. Financial Statement Fraud
Fraud In The Revenue Cycle
Inventory Fraud Schemes
Expenditure Fraud Schemes
Journal Entry Fraud Schemes
Management Fraud: Incentive, Opportunity And Rationalization 10. Professional Standards
Sarbanes-Oxley And PCAOB
SAS No. 99
Institute Of Internal Auditors
Yellow Book
Current Surveys And Reports On Fraud 11. Fraud Investigation
Identifying Resources To Conduct An Investigation
Focusing On Fraud Theory And Development
Using Private Investigators
Types Of Interviews And The Appropriate Approach
Understanding The Interview Methodology
Legal Considerations When Conducting An Interview
Appropriate Collection And Analysis Of Documentation
Forensic Examination Of Documentation
Individual Rights During Investigations
Understanding The Civil Court Process
How The Legal System Works
Attorney Work Product
Types Of Evidence
Web Sites And Fraud Information 12. Interviewing: Admission-Seeking and Legal Elements
Initial Steps To Securing The AdmissionHow To Confront The Suspect
Use Of Admission Seeking Questions
Managing The Denial Process
Using Physical Evidence Obtaining The Oral Confession
What Are The Legal ConsiderationsEmployees Obligation To Cooperate
Combating Legal Objections
Order:
Fraud Audit School
Pricing:$2,063.00
Metropolitan Area:Denver
Venue:MicroTek Computer Lab DEN 999 18th Street Suite 300, South Tower Denver 770-410-9941
Dates: 9/16/2019 - 09/19/2019 (8:30am - 5:00pm)
Qty: