Fraud Training Curriculum
- Fraud risk identification
- Preparing the fraud risk assessment
- Integrating fraud testing into the audit program: The fraud scenario approach
- Fraud data analytics methodology: The fraud scenario approach
- Fraud auditing in core business systems: The fraud scenario approach
- Fraud prevention, detection and deterrence programs
- Conducting an internal fraud investigation
- Fraud risk identification
- Preparing the fraud risk assessment
- Integrating fraud testing into the audit program: The fraud scenario approach
- Fraud data analytics methodology: The fraud scenario approach
- Fraud auditing in core business systems: The fraud scenario approach
- Fraud prevention, detection and deterrence programs
- Conducting an internal fraud investigation
Fraud Auditing in Core Business Systems Training Seminars
For the Fraud Auditing in Core Business Systems curriculum, each learning module starts with a synopsis of the inherent fraud schemes for each core business system followed by a discussion on how the inherent scheme correlates to their business activities. Topics to be discussed will include: fraud scenario identification and fraud testing.
The seminar explains how to integrate fraud testing into your audit program and at the conclusion of each module, the auditor will be equipped to build an audit program for the risk of fraud in the core business system discussed.
Fraud Auditing in Core Business Systems: Course Modules & Objectives
This course will cover:
- Synopsis of inherent fraud disbursement schemes
- How to locate shell companies
- Testing approaches for shell companies
- Uncovering the pass-through vendor scheme and false billing schemes
- Uncovering vendor over-billing fraud schemes
- Uncovering disguise personal expenditures fraud schemes
- How to build the fraud audit program
CPE Hours: 4
Lecture time: 3 hours
Practical exercise time: 1 hour
Advanced Preparation: None
Prerequisite: Fraud Risk curriculum and Integrating Fraud into the Audit Program learning module
Learning level: Intermediate
Field: Auditing
Delivery Method: Group Live
- Synopsis of inherent fraud procurement schemes
- Where and how influence occurs in procurement fraud
- How to build the procurement fraud risk assessment
- Testing for corruption and bribery scenarios
- Testing for conflict of interests
- Vendor bid rigging schemes
- How to build the fraud audit program
CPE Hours: 3
Lecture time: 2 hours
Practical exercise time: 1 hour
Advanced Preparation: None
Prerequisite: Fraud Risk curriculum and Integrating Fraud into the Audit Program learning module
Learning level: Intermediate
Field: Auditing
Delivery Method: Group Live
- Synopsis of inherent fraud payroll schemes
- Ghost employee scenarios
- False adjustments scenarios
- Overtime fraud scenarios
- Fraud committed by payroll staff
- How to build the fraud audit program
CPE Hours: 2
Lecture time: 1 hour
Practical exercise time: 1 hour
Advanced Preparation: None
Prerequisite: Fraud Risk curriculum and Integrating Fraud into the Audit Program learning module
Learning level: Intermediate
Field: Auditing
Delivery Method: Group Live
- Synopsis of inherent fraud travel schemes
- Understanding the reasons for travel fraud
- How travel fraud is concealment
- Comprehensive list of travel fraud scenarios
- How to build the fraud audit program
CPE Hours: 1.5
Lecture time: 1 hour
Practical exercise time: 0.5 hour
Advanced Preparation: None
Prerequisite: Fraud Risk curriculum and Integrating Fraud into the Audit Program learning module
Learning level: Intermediate
Field: Auditing
Delivery Method: Group Live
- Understanding the contract audit process
- Corruption in the contract function
- How to build arguments to support your conclusions
- How vendors overbill contracts
- Progress payment fraud scenarios
- Non-conforming material scenarios
- Cost mischarging scenarios
- How to build the fraud audit program
CPE Hours: 3
Lecture time: 2 hours
Practical exercise time: 1 hour
Advanced Preparation: None
Prerequisite: Fraud Risk curriculum and Integrating Fraud into the Audit Program learning module
Learning level: Intermediate
Field: Auditing
Delivery Method: Group Live
- Synopsis of inherent fraud sales and cash receipts schemes
- Skimming scenarios
- Theft of product for resale scenarios
- Theft of cash receipts scenarios
- Lapping and embezzling in accounts receivable
- Customer fraud scenarios
- Understanding concealment of schemes
- How to build the fraud audit program
CPE Hours: 1.5
Lecture time: 1 hour
Practical exercise time: 0.5 hour
Advanced Preparation: None
Prerequisite: Fraud Risk curriculum and Integrating Fraud into the Audit Program learning module
Learning level: Intermediate
Field: Auditing
Delivery Method: Group Live
Other Fraud Training Curriculum:
- Fraud risk identification
- Preparing the fraud risk assessment
- Integrating fraud testing into the audit program: The fraud scenario approach
- Fraud data analytics methodology: The fraud scenario approach
- Fraud auditing in core business systems: The fraud scenario approach
- Fraud prevention, detection and deterrence programs
- Conducting an internal fraud investigation
Fraud Auditing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education (CPE) 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.