Evaluating and Testing Anti-Fraud Controls

Evaluating and Testing Anti-Fraud Controls Image 

CPE Credit: 3
Course Level: Intermediate
Prerequisite: Fundamental knowledge of audit procedures


Failure to re-evaluate and assess your anti-fraud controls could have damaging effects on an organization. In this course, you will discover how to evaluate and test your anti-fraud controls on an ongoing basis.

This course reviews the types of controls, the control environment and the limitations inherent to controls. It also discusses the use of risk-based concepts and processes to evaluate controls. Finally, the course explores common fraud schemes and the preventive controls used to mitigate them.


You Will Learn How To:

Explain the ways how evaluating and testing anti-fraud controls contribute to an effective control environment

Assess components of anti-fraud controls

Recognize techniques used to evaluate and test anti-fraud controls

Identify and communicate internal control deficiencies


Preview Course


Field of study: Auditing

Last updated: February 2015


ACFE Ordering and Return Policy 


Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once. 

Table of Contents: 


Lesson 1: Why Evaluate Anti-Fraud Controls?

Lesson 2: The Control Environment

Lesson 3: Assessing Risks and Evaluating Controls

Lesson 4: Evaluating Controls Using the Comprehensive Assessment Method

Lesson 5: Conducting Control Self-Assessments

Lesson 6: Implementing a Control Self-Assessment Program

Lesson 7: Planning for Testing

Lesson 8: Testing Anti-Fraud Controls

Lesson 9: Identifying and Addressing Control Deficiencies

Lesson 10: Communicating Results of the Evaluation

Lesson 11: Obtaining Continuous Assurance

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Internet access: High-speed connection recommended

Free Adobe Flash Player 

Speakers required for video sound

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