Fraud Audit School

Audit

Internal Audit

Fraud

Length: 18h 30m modules icon

Modules: 10 episodes icon

Episodes: 60On DemandIntermediate32 CPE Credits

Course Overview

This course provides audit practitioners a comprehensive understanding of the types of fraud affecting organizations and shows proven techniques for preventing and detecting fraud.

Who This Course is For

Internal and IT auditors, external auditors, forensic accountants, corporate attorneys, risk management and information security professional seeking an understanding of the growing risks of fraud, and how to do an assessment for fraud.

Why You Should Take This Course

For users with an introductory knowledge of this topic, and are searching for additional information and its application.

Prerequisites

Fundamentals of Internal Auditing Psychology of Fraud

or equivalent experience

Advanced Preparation

None

Fraud Audit School Overview

Here are the learning objectives we’ll cover

What is Fraud
Auditing Standards
Types of Frauds
Revenue Frauds
Types of Corruption
Money Laundering
Risk Assessments
Internal Controls Frameworks
Fraud Investigations
Fraud and Ethics

Here are the topics we’ll cover

1. What is Fraud?
- Overview
- Introduction to Fraud
- Historical Frauds
- Frauds Theories
- The Fraud Triangle and the Elements of Fraud

ACI Learning is registered with NASBA

ACI Learning is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education 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: https://www.nasbaregistry.org/

Attendance policy for on-demand, self-paced training

Students enrolled in on-demand, self-paced courses are expected to take an active role in their learning by progressing through the course materials in a timely and consistent manner. Because these courses are self-directed, full completion of all modules, videos, labs, and assessments with a passing score of 70 are required to receive credit and any applicable CPEs. Learners are encouraged to set a regular study schedule to stay on track and maximize comprehension. CPE credits will be awarded based on the total course hours and verified completion of all required activities.