Internal Audit Professional Series - Module 12: Fraud Auditing

Detect and investigate fraud effectively using the Fraud Triangle, red flag identification, and professional examination techniques.

This is Module 12 of the 18-part Internal Audit Professional Series, delivering essential fraud detection and investigation skills.

📚 WHAT YOU'LL LEARN:

✓ Fraud Triangle Analysis — Pressure, opportunity, rationalization

✓ Fraud Diamond — Adding capability to the analysis

✓ Types of Occupational Fraud — Asset misappropriation, corruption, financial statement fraud

✓ Red Flag Identification — Behavioral and transactional warning signs

✓ Fraud Risk Assessment — Evaluating organizational fraud exposure

✓ Detection Procedures — Designing tests to identify fraud

✓ Investigation Techniques — Conducting fraud investigations

✓ Interview Methods — Effective questioning techniques

✓ Evidence Preservation — Maintaining chain of custody

✓ Reporting Fraud — Appropriate communication and escalation

📦 WHAT'S INCLUDED:

- 45 Professional Presentation Slides

- 9 Ready-to-Use Templates:

- Fraud Triangle Assessment

- Red Flags Checklist

- Fraud Risk Assessment Matrix

- Detection Test Library

- Investigation Planning Template

- Interview Question Guide

- Evidence Log Template

- Investigation Report Template

- Fraud Response Protocol

🎯 WHO IS THIS FOR:

- Internal auditors conducting fraud audits

- Fraud examiners and investigators

- CFE exam candidates

- Compliance officers

- Organizations strengthening fraud prevention

✅ GIAS 2024 ALIGNED | CFE METHODOLOGY INTEGRATED

💼 CREATED BY: Amer Morgan, CIA, CRMA, CFE — 30+ years audit leadership experience