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Table Of Contents

Table Of Contents - Fraud Audit School

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 Admission
    • How To Confront The Suspect
    • Use Of Admission Seeking Questions
    • Managing The Denial Process
    • Using Physical Evidence
  • Obtaining The Oral Confession
  • What Are The Legal Considerations
    • Employees Obligation To Cooperate
    • Combating Legal Objections
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