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Auditing for Fraud

Overview

2.0 Credits
IN-PERSON

Conducting a fraud examination is dramatically different from conducting a financial audit. This presentation discusses the many unique aspects of conducting a fraud examination; the mind set of a fraud examiner; the indicators of fraud; the importance of maintaining professional skepticism and; how to elicit information without asking questions.

 

Objectives

*Understand the importance of maintaining professional skepticism
*Recognize the indicators of fraud
*Establish and maintain an adequate chain of custody of any evidence that may be used in court
*Develop effective audit procedures to determine if fraud has occurred
*Identify indications of deception

Major Topics

*What Does Fraud Look Like?
*How to Catch a Thief
*Professional Skepticism
*The Tone at the Top
*The Fraud Triangle or the Three Leg Table

Prerequisite

One year audit experience

Advanced Preparation

None
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