IIA Assessing Fraud Risks
Learning objectives
Course Objectives
- Assess the steps and purpose of the fraud assurance engagement.
- Explain how to incorporate the fraud risk assessment steps during an assurance engagement.
- Explore the role of internal audit when assessing fraud risks and implementing controls.
- Categorize fraud risk controls for it detective or preventive characteristics.
- Differentiate the characteristics, significance, and sources of common fraud risks.
- Examine the requirements of internal audit in conformance with the Standards related to fraud.
- Determine the optimal communication method for reporting results of an engagement.
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