FRAUD

AUDITING

 

 

The internal auditor is not expected to have the same degree of expertise as a person primarily responsible for detecting and investigating fraud.

 

However, the Standards do require the auditor to be able to exercise the proficiency and appropriate due professional care expected of a reasonably prudent internal auditor, including being alert for fraud.

 

This seminar focuses on the responsibilities of the internal auditor relative to fraud, including discussions on:

 

Detecting fraud

 

Identifying the indicators of fraud

 

Deterring fraud

 

Investigating fraud

 

Reporting fraud

 

Anti-fraud policy – developing/evaluating