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Fraud Risk Identification Training Seminars

The cornerstone of the fraud auditing approach is the auditor’s ability to write fraud scenarios that can be easily integrated into the fraud audit program. The approach has a defined methodology with a step-by-step approach to fraud risk identification. All fraud training programs should start with the courses below.  

Upon completion of the Fraud Risk Identification training courses, you will understand how to write a fraud scenario, how to use the fraud scenario matrix, how to correlate the fraud scenario to fraud risk assessment, and how to build a fraud audit program.

Fraud Risk Identification Course Modules & Objectives 

Course 1: What is a Fraud Scenario?

This fraud training course is fundamental to fraud training and will cover:

  • What is the definition of fraud
  • What is fraud from the auditor’s perspective?
  • How to define your audit scope using the fraud risk structure methodology
  • Using the inherent fraud scheme approach
  • Step-by-step approach to fraud risk identification
  • How to use the fraud scenario matrix
  • How to write a fraud scenario statement
  • Integrating the fraud scenario into the fraud audit program

CPE Hours: 5

Lecture time: 4 hours

Practical exercise time: 1 hour

Advanced Preparation: None

Prerequisite: None

Learning level: Basic

Field: Auditing

Delivery Method: Group Live

Course 2: Financial Statement Fraud Scenarios

Learn about financial statement fraud scenarios, how to identify them, and how to incorporate GAAP into your fraud plan action statement.   

  • What is a financial statement fraud scenario
  • Identifying the five key elements of a fraud scenario
  • How to create the fraud action statement
  • How to write the financial statement fraud scenario
  • How to incorporate GAAP into the action statement

CPE Hours: 3

Lecture time: 2 hours

Practical exercise time: 1 hour

Advanced Preparation: None

Prerequisite: What is a Fraud Scenario? learning module

Learning level: Intermediate

Field: Auditing

Delivery Method: Group Live

Course 3: Asset Misappropriation Fraud Scenarios

Learn about asset misappropriation, identify asset misappropriation fraud scenarios, and create a fraud action statement. 

  • What is an asset misappropriation fraud scenario
  • Identifying the five key elements of a fraud scenario
  • How to write an asset misappropriation fraud scenario
  • How to create the fraud action statement
  • Understanding the fraud conversion aspect of the scenario

CPE Hours: 3

Lecture time: 2 hours

Practical exercise time: 1 hour

Advanced Preparation: None

Prerequisite: What is a Fraud Scenario? learning module

Learning level: Intermediate

Field: Auditing

Delivery Method: Group Live

Course 4: Corruption Fraud Scenarios

Learn about the different types of corruption fraud scenarios, how to identify them and how to write a corruption fraud scenario. 

  • What is a corruption fraud scenario
  • Understanding the different types of corruption scenarios
  • Identifying the five key elements of a fraud scenario
  • How to create the fraud action statement
  • How to write the corruption fraud scenario

CPE Hours 3

Lecture time: 2 hours

Practical exercise time: 1 hour

Advanced Preparation: None

Prerequisite: What is a Fraud Scenario? learning module

Learning level: Intermediate

Field: Specialized

Delivery Method: Group Live

Other Fraud Training Curriculum:

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.  

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