Course Objectives
IT Auditing and IT Fraud Detection
Course Methodology
This course uses a mixture of presentations, discussions, case studies, videos, role-plays and interactive exercises to transform participants’ knowledge into hands-on practice.
Course Objectives
By the end of the course, participants will be able to:
Define the various types of fraud related to computers and IT
Identify the types of antifraud controls and rate their effectiveness
Predict the opportunities for fraud presented by advanced technology
Employ the most effective methods of detection for different types of IT fraud
Explain the advantages and disadvantages of audit software in IT fraud investigation
Target Audience
This course is designed for IT auditors who are working in a high fraud-potential environment, it is also suitable for internal auditors who would like an insight to computer-based fraud and IT fraud detection.
Target Competencies
Internal auditing
IT auditing
Fraud detection
Internet fraud
Acting as a court witness
Course Outline
Defining fraud
Defining fraud
Identifying who commits fraud
Fraud auditing
Fraud awareness
Computer fraud
Computer fraud and control
Definition of computer fraud
Fraud opportunities
Nature of computer fraud
Opportunities in advanced technology
Internet fraud
Stopping the hackers
What is predication and how does it work
Abilities of the IT fraud auditor
Goals and objectives of the IT fraud auditor
What makes a good IT auditor
Finding the right auditor
Progression of the fraud examination
The auditor’s toolkit
Types and nature of common frauds
Types of fraud
Misappropriation of goods
Misappropriation of cash
Falsification of books
Methods of detection
Computer fraud
Controlling computer fraud
The auditor in court
Evidence
Relevance of evidence
Exclusion of the evidence
The chain of custody
Investigating by computer
Document collection and analysis
Interviewing skills
Documenting evidence
Testifying as a witness
Defining fraud
Defining fraud
Identifying who commits fraud
Fraud auditing
Fraud awareness
Computer fraud
Computer fraud and control
Definition of computer fraud
Fraud opportunities
Nature of computer fraud
Opportunities in advanced technology
Internet fraud
Stopping the hackers
What is predication and how does it work
Abilities of the IT fraud auditor
Goals and objectives of the IT fraud auditor
What makes a good IT auditor
Finding the right auditor
Progression of the fraud examination
The auditor’s toolkit
Types and nature of common frauds
Types of fraud
Misappropriation of goods
Misappropriation of cash
Falsification of books
Methods of detection
Computer fraud
Controlling computer fraud
The auditor in court
Evidence
Relevance of evidence
Exclusion of the evidence
The chain of custody
Investigating by computer
Document collection and analysis
Interviewing skills
Documenting evidence
Testifying as a witness