Learn the nature, causes and types of white-collar crimes and your professional audit responsibilities for designing audit procedures to detect them. Identify the legal and layman's definitions of fraud and understand audit procedures applicable to fraud detection. Learn the role of internal controls in preventing fraud and how to evaluate internal controls for this purpose. Discuss reporting of illegal acts and working with an investigator.
CGAP Exam Aid.
Who Should Attend?
Auditors who have experience in financial and performance auditing. Program managers may also find the course beneficial. Level: All.
Objectives:
Identify auditor responsibilities for the prevention and detection of fraud
Describe the circumstances under which fraud is committed and who commits fraud
Conduct risk assessments
Identify common indicators and detection techniques associated with illegal activity and abuse
Describe threats to, and identify safety measures for, computer-based systems
Describe the federal rules of evidence and criminal statutes related to fraud
Identify factors relevant to auditor cooperation with investigators and the timing and content of investigative audits
Syllabus:
Syllabus -- Prevention and Detection of Fraud, AUDT8002G, Grad. School, USDA
