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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A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823

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