Module 1 Fraud and Forensic Accounting
Core Foundation: Basic Concepts of Fraud, Anti-Fraud Mindset
Asset Misappropriation, Corruption and False Representations
Fraud and Forensic Accounting in a Digital Environment
Forensic and Litigation Advisory Services
Computer-based tools and techniquesDigital Evidence
Module 2 Auditing for Internal Fraud
Introduction to fraud examination
Skimming, Cash Larceny and other Assets.
Auditor's fraud responsibilities
Fraudulent financial statements schemes.
Bribery and corruption
Prevention of Management and Occupational Fraud
Module 3 Fraud Detection
Legal definitions and elements of offences
Fraud detection strategies
Reporting lines (Whistle Blowers.)
Auditing - surprise audits, internal and external
Theoretical and legal issues pertaining to fraud detection
Response to fraud
Module 4 IT Fraud and Countermeasures
Investigating by computer
Document collection and analysis
Testifying as a witness
Module 5 Evidence
Fraud Data Analysis
Digital prevention and deterrence
Digital detection and investigation including data mining,
Digital presentation and reporting tools,
Cyber-crime and electronic case management tools
Module 6 Data Analytics
Probability theory in Data Analysis
Types of Evidence
Correlations and Regressions
Fraud Detection using Data Analysis
Data analysis and Continuous Monitoring
Module 7 Fraud Auditing Creative Techniques
Auditing method 1- 'Tiger Team Test"
Auditing method 2- "Application of Benford's Theorem"
Auditing method 3- "Use of Barium test"
Auditing method 4- " Use of Birbal tricks and traps"
Auditing method 5- "Application of inverse logic"
Auditing method 6- "Use of Space-time dimension in data evaluation"
Module 8 Forensic and Investigative Audit Reporting
Types of reporting
Follow up and remedial action
By the end of the 8, 2-hour sessions, attendees will be able to:
Who Should Attend
This IT Fraud Series course is aimed primarily at auditors who are working in a high IT fraud-potential environment as well as:
This course is self paced. You can begin whenever you like and then follow your own pace. It's a good idea to set goals for yourself to make sure you stick with the course.
This class is available for 3 months.
Yes! The point is for you to learn what YOU need (or want) to learn. If you already know something, feel free to skip ahead. If you ever find that you're confused, you can always go back and watch something that you skipped.
Learn actively! You will retain more of what you learn if you take notes, draw diagrams, make notecards, and actively try to make sense of the material.
This course cannot be used and distributed freely by those registering with the site, as well as altered from the original form, subject to the terms of the CPDPhilippines instructor’s copyright over the material.