When auditing for fraud, it is important for an auditor to understand the different types of fraud, who commits fraud, and the causes of fraud. This course debunks the common fraud myths and details reasons why auditors often fail to detect fraud. Instructor Dennis Dycus livens up the course with fascinating examples from his decades of auditing experience and discusses ten commandments to improving your chances of detecting fraud by recognizing the danger signs.
Once fraud is detected, communicating the results of an audit examination is crucial. This course reviews the characteristics of a well-written report, providing insight on what to avoid when you write. Learn useful ways to present your findings, including using various visual aids and types of presentation formats such as matrices, diagrams, and exhibits. By using the practical tips provided, you'll be an instrumental part of the fraud detection and prevention process.
Upon successful completion of this course, participants will be able to:
- Cite and explain updated information regarding fraud found in the Association of Certified Fraud Examiner's Report to the Nations on Occupational Fraud and Abuse
- Determine the different types of fraud, who commits fraud, and the causes of fraud
- Evaluate the six common myths about fraud
- Cite the reasons why auditors fail to detect fraud
- Determine how society encourages fraud and how management perpetuates (or appears to encourage) fraud
- Evaluate the three types of fraud and the three major causes of fraud
- Summarize the characteristics of a well-written report
- Evaluate the danger signs and potential indicators of fraud
- Restate the 10 commandments to improve the chances of detecting fraud
- Identify how to use visual aids and create dynamic presentations to communicate the results of a fraud audit
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