I. Fraud Overview
a. What is Fraud?
b. What are Fraud Indicators?
c. Who are the main fraudsters?
II. Profile of a Fraudster
a. Describe and identify who commits fraud
b. Define the components of the fraud triangle
c. Define the three steps in committing a fraud
d. Identify the motivations of a fraudster
III. Proactive IA Approach to Fraud
IV. Types of Fraud/Preventative Controls and Strategies By Financial Statement Category
V. Financial Statement Fraud
a. Analytical Techniques
b. Red Flags
VI. Fraud Auditing Techniques
VII. Create monitoring activities based on tests and findings
VIII. Other Fraud Issues/Hot Topics