Internal Auditing for Fraud Prevention

* Overview of Fraud
– Define fraud and its core elements
– Managing Fraud Risk
– Types of fraud and fraud schemes

* Create a Profile of a Fraudster
– Identify who commits fraud
– Components of the fraud Triangle
– Steps in Community fraud
– Motivations of a fraudster
– Deconstruct a fraud scheme

* Create a Proactive Internal Audit Approach
– Fraud Risk Assessment Process
– Integrate Fraud Audit Techniques
– Internal Control
– Audit Plan

* Fraud Auditing Techniques
– Common Red flags, Symptoms and Relationships
– Identify conditions that may indicate fraud
– Interpret Test results
– Create Monitoring Activities based Tests and Findings

* Respond to indications of Potential Fraud
– Fraud Investigation
– Regulatory Standards

* Audit Report Structure
– Construct an Audit Report
– Formats to write an Audit observation
– Rephrase Technical Terminology
– Write with Readability and Conciseness

FOR WHOM:
Corporate Internal Auditors, IT Managers and other Managers/Officers who perform related functions in Public and Private Sectors.

1ST BATCH: Tuesday, February 17, 2026 — Friday, February 20, 2026.

2ND BATCH: Tuesday, June 9, 2026 — Friday, June 12, 2026.

3RD BATCH: Tuesday, October 6, 2026 — Friday, October 9, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.