Despite our best efforts to fight fraud and abuse, it is still present in every organization costing millions in terms of lost financial and physical assets. So what are auditors and other key stakeholders doing about it now and what should we do about it in the future?
Do we even share a common understanding of what fraud and abuse is? Fraud is illegal and never justifiable but abuse is much more difficult to define and even harder to deter or detect. If an incident of abuse is somehow justifiable, is it still reportable and most importantly, do our organizations consistently follow through to enforce penalties and discourage future incidents?
Participants of this course will individually and collectively reflect on the roles of auditors, managers, employees, and citizens in fighting and ultimately reducing fraud and abuse.
Upon completion of this course, participants will:
- Understand why establishing performance measurement, management, and audit systems must comprehend and account for fraud and abuse.
- Understand the role of auditors, managers, employees, and citizens in deterring and detecting fraud and abuse.
- Conduct risk and vulnerability assessments to determine the potential for fraud and abuse.
- Integrate performance auditing with fraud prevention, detection, and investigation.
- Understand the need to follow through to consistently enforce penalties for fraud and abuse and discourage similar incidents from reoccurring.
Maximum Potential CPE Credits Available: 3.0 NASBA CPE per session (Live event Only)
Delivery Format: Group-Internet-Based*
* The IIA’s Learning Solutions are intended for single student participation. To maximize the benefits of the virtual learning environment, we ask that each participant register and participate separately.
Field of Study: Auditing
Advance Preparation: None