Fraud-Related Internal Controls

Cover of Fraud Related Internal Controls
Course Level
Delivered via
16 Credits


Much of occupational fraud can be prevented by implementing key internal controls. Additionally, internal controls for fraud prevention are a key component of compliance with regulatory and legislative requirements. 

This course is perfect for auditors, chief financial officers and those who need to know the details of an effective fraud deterrence initiative. Get an in-depth look at the four fraud schemes most relevant to internal control: asset misappropriation, disbursement fraud, check tampering and corruption. 


Basic knowledge of financial transactions and accounting systems

You Will Learn How To:

Identify various types of preventive, detective and corrective controls

Ascertain the structure of the COSO Internal Control Framework and recognize its various elements

Identify the various types of computer-based general and application controls, and determine how they can be applied to prevent and detect fraud

Recognize fraud schemes related to asset misappropriation, corruption and financial statement fraud

Determine red flags of fraud schemes and internal controls that can be used to prevent and detect each scheme

CPE Information

CPE Credit: 16
NASBA Information: Auditing
Advanced Preparation: None
Last Updated: October 2023
Delivery Method: QAS Self-Study


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.

Online CPE Exam Grading

Online grading is available for ACFE self-study workbook courses. Complete the course offline at your convenience, but take the exam online the moment you're ready. Featuring instant exam results and a printable certificate, online grading offers a quick and convenient way to earn CPE.

Benefits of online grading include:

  • Instant exam results
  • Printable CPE certificate
  • Complete the course at your own pace
  • Take the exam online the moment you're ready


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:

Online CPE exam grading available for this course:

Online Grading Guide

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