Course Objectives
IT Auditing and IT Fraud Detection - Virtual Learning
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 fraudDefining fraudIdentifying who commits fraudFraud auditingFraud awarenessComputer fraud
Computer fraud and controlDefinition of computer fraudFraud opportunitiesNature of computer fraudOpportunities in advanced technologyInternet fraudStopping the hackersWhat is predication and how does it work
Abilities of the IT fraud auditorGoals and objectives of the IT fraud auditorWhat makes a good IT auditorFinding the right auditorProgression of the fraud examinationThe auditor’s toolkit
Types and nature of common fraudsTypes of fraudMisappropriation of goodsMisappropriation of cashFalsification of booksMethods of detectionComputer fraudControlling computer fraud
The auditor in courtEvidenceRelevance of evidenceExclusion of the evidenceThe chain of custody
Investigating by computerDocument collection and analysisInterviewing skillsDocumenting evidenceTestifying as a witness