HR Development

FRAUD & CORRUPTION AUDITING

Theme Auditing
Status Undefined Date
Type Seminar
Duration Three-day training activity.
Partitcipant Profile Senior staff of internal audit and compliance departments.
Main Content • Definition of fraud and corruption
• The role and responsibility of the internal auditor
• Tools for fraud risk assessment
• Types of fraud
• Fraud indicators
• Common fraud schemes
• Identification and investigation methods
• Preparing the fraud audit reports: content and presentation
• Analysis of a real fraud audit report
• Fraud and internal control systems
• Fraud risks and controls for prevention
• Understanding corruption: who, why and how
• Cost of corruption
• Common schemes, scenarios and red flags
• Elements of an effective anti-corruption and compliance program
• Methods to prevent corruption
• Analysis of real fraud and corruption cases and presentation of a real fraud/corruption audit reports.
Objectives To enhance participants’ understanding on how to assess the fraud risk, recognize “red flags”, investigate and write the audit report taking into consideration information confidentiality restrictions, international standards and Lebanese regulations.