Evaluating and Testing Anti-Fraud Controls

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Course Level
Delivered via
3 Credits


Failure to re-evaluate and assess anti-fraud controls could have damaging effects on your 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.

Key Takeaways:

  • Types of controls
  • Processes and models for evaluating controls
  • Suggestions for how often you should evaluate anti-fraud controls
  • Limitations inherent to controls
  • Ways to access controls


Fundamental knowledge of audit procedures

You Will Learn How To:

Determine how evaluating and testing anti-fraud controls contribute to an effective control environment

Recall various components of anti-fraud controls

Recognize techniques used to evaluate and test anti-fraud controls

Identify and communicate internal control deficiencies

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

CPE Information

CPE Credit: 3
NASBA Information: Auditing
Advanced Preparation: None
Last Updated: March 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.

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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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