Embedding Fraud Detection into Internal Audit

Image of Laptop Computer with Mary Breslin Talking on Screen
Course Level
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3 Credits
Embedding Fraud Detection into Internal Audit Expert Insights Self Study


Anti-fraud expert Mary Breslin discusses the importance of incorporating fraud detection into internal auditing procedures. By understanding the basics of fraud, fraud characteristics and red flags, you will learn how to better detect fraud as an internal auditor. Additionally, you will learn how to maximize the value of every audit through employing engagement risk assessments.



You Will Learn How To:

Recognize the importance of creating a valid fraud risk assessment for each engagement and how to create one

Identify best practices in internal auditing and fraud prevention

Recognize how schemes can be detected in accounts payable, payroll, sales and revenue

Recall the significance of the Fraud Tree, Fraud Triangle and red flag fraud characteristics

Recognize the importance of adding fraud detection to the audit process

Table of Contents

Unit 1 Internal Audit and Fraud Detection (Video length - 15:15 minutes)
Unit 2 Fraud Basics (Video length - 20:31 minutes)
Unit 3 Engagement Fraud Risk Assessments (Video length - 22:31 minutes)
Unit 4 Detection Methods (Video length - 19:12 minutes)
Unit 5 Internal Control Best Practices (Video length - 29:35 minutes)
Postscript Insight into the Expert (Video length - 6:53 minutes)

CPE Information

CPE Credit: 3
NASBA Information: Auditing
Advanced Preparation: None
Last Updated: September 2023
Delivery Method: QAS Self-Study

About the Expert

Mary Breslin, CFE, CIA - Expert

Mary Breslin Speaker Headshot

Founder and Managing Partner

Mary Breslin is the founder of Verracy and specializes in internal audit transformations, operational and financial auditing, fraud auditing and investigations and corporate accounting. Her career spans over 20 years in internal auditing, management and accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. With significant international experience, she has managed audit programs in more than 50 countries. Through her expertise and guidance, she has helped organizations leverage analytics to automate continuous auditing and monitoring and actively fight fraud.


CPE Credit

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.

ACFE Expert Insights Self-Study Courses


  • High-quality, on-demand video lectures on anti-fraud topics given by experts in the profession
  • Engaging, interactive course elements
  • 24/7 access to courses through your Internet browser
  • Save time and quickly earn CPE credits with instant access, grading and printable certificate
  • The flexibility to start or stop a course and pick-up right where you left off
  • No additional shipping fees

Learn more about accessing your course. 

System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound

The Association of Certified Fraud Examiners, Inc. 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:


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