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
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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