Auditing and Fraud Detection Using Information Technology

Auditing and Fraud Detection Using Information Technology

Methodology:

• Utilizes a combination of presentations, discussions, case studies, videos, role-playing, and interactive exercises.
• Transforms participants’ knowledge into practical application.

Course Objectives:

By the end of the course, participants will be able to:

• Identify different types of information technology-related fraud.
• Recognize the types of anti-fraud controls and their effectiveness.
• Anticipate fraud occurrence using advanced technology.
• Utilize more effective methods to detect various forms of electronic fraud.
• Explain the advantages and disadvantages of using audit software for investigating electronic fraud.

Target Audience:

• Designed for auditors working in a high probability of fraud environment and internal auditors seeking to deepen their knowledge of electronic fraud.

Program Content:

• Definition of fraud.
• Definition of fraud.
• Identifying the perpetrator.
• Fraud auditing.
• Fraud awareness.
• Computer fraud.

Controlling computer fraud:

• Definition of computer fraud.
• Fraud opportunities.
• Nature of computer fraud.
• Advanced technology opportunities.
• Online fraud.
• Catching internet hackers.
• What is prediction and how does it work?

Capabilities of electronic fraud auditors:

• Objectives and goals of electronic fraud auditors.
• What makes a fraud auditor?
• Finding the right auditor.
• Progress in fraud examination.
• Tools for auditors.

Types and nature of common fraud schemes:

• Types of fraud.
• Goods embezzlement.
• Cash embezzlement.
• Bookkeeping forgery.
• Detection methods.
• Computer fraud.
• Controlling computer fraud.

Court account monitor:

• The guide.
• Evidence linkage.
• Evidence exclusion.
• Chain of custody.

Electronic investigation:

• Document collection and analysis.
• Interviewing skills.
• Documenting evidence.
• Witness evidence.