Auditing for Internal Fraud

CPE Credit: 16
Online Virtual Seminar | August 3-4, 2021
Course Level: Basic
Prerequisite: None

As an auditor, understanding and evaluating the risk of fraud is part of your professional responsibility. Auditing for Internal Fraud will help you develop and sharpen your existing skills and teach you the techniques necessary for effective fraud detection. Explore the challenges that auditors traditionally face in identifying fraud and learn the fundamentals of auditing for fraud, with an emphasis on understanding the common schemes, detection techniques and methods of preventing occupational fraud.

Learning Objectives: 

  • Identify the types, costs and red flags of common internal fraud schemes, including: 
    • Financial statement fraud
    • Bribery and corruption
    • Asset misappropriation 
  • Recognize the auditor’s fraud-related responsibilities in audit engagements and avoid potential malpractice 
  • Identify and avoid the obstacles auditors often face in finding fraud  
  • Define and strengthen the traits necessary to apply professional skepticism
  • Employ strategies to overcome bias during audits
  • Effectively assess an organization’s fraud risks  
  • Apply data analysis techniques to find fraud
  • Implement mechanisms to prevent occupational fraud

Day One:
8:00-9:20 a.m. CT Introduction
9:20-9:35 a.m. CT Break
9:35-10:55 a.m. CT Understanding Auditors' Fraud-Related Responsibilities 
10:55-11:10 a.m. CT Break
11:10 a.m.-12:30 p.m. CT Where Were the Auditors?
12:30-1:30 p.m. CT Lunch
1:30-2:50 p.m. CT Enhancing Skepticism and Overcoming Bias
2:50-3:05 p.m. CT Break
3:05-4:25 p.m. CT Conducting a Fraud Risk Assessment

Day Two:
8:00-9:20 a.m. CT Finding Fraud Using Data Analytics 
9:20-9:35 a.m. CT Break
9:35-10:55 a.m. CT Financial Statement Fraud and Corruption
10:55-11:10 a.m. CT Break
11:10 a.m.-12:30 p.m. CT Asset Misappropriation
12:30-1:30 p.m. CT Lunch
1:30-2:50 p.m. CT Interview Techniques
2:50-3:05 p.m. CT Break
3:05-4:25 p.m. CT Prevention of Occupational Fraud


User-added image

Mary Breslin, CFE, CIA
Founder & Managing Partner

Field of Study: Auditing
Advanced Prep: None
Delivery Method: Group Internet Based

Registration Fees
ACFE Members: $625
Non-Members: $725

Payment must be received by July 2, 2021 to receive early registration discount. 

This virtual seminar will be available on-demand to registrants after the event. However, you will only be able to earn ACFE CPE for on-demand sessions. NASBA CPE will not be available for on-demand sessions.

Satisfaction Guarantee
ACFE seminars are unmatched in scope and effectiveness and backed by our unconditional satisfaction guarantee. If you attend an ACFE event and are not completely satisfied, please contact an ACFE Member Services Representative at or call (800)245-3321 / +1 (512)478-9000.