How to Audit Fraud Using ACL

Dirancang untuk auditor di tingkat entry dan menengah, kursus ini akan menentukan hubungan antara CAATs (Computer-Assisted Teknik Audit) bekerja dan penilaian risiko kecurangan. Peserta juga akan belajar bagaimana menggunakan aplikasi ACL secara efisien untuk menganalisis data dan mendeteksi kecurangan.

Pelatihan untuk Anda:

• Professionals involved in investigating potential frauds within an organization
• Internal auditing professionals seeking proficiency in fraud detection and prevention
• Internal auditors wanting to learn how to use ACL to detect symptoms of fraud

Pelatihan ini bertujuan untuk:

• Understand technology’s role in detecting and preventing fraud
• Define the linkage between CAATS work and the fraud risk assessment
• Learn how to use ACL’s fraud applications efficiently to analyze data and detect fraud
• Practice creating fraud detection tests on live data

Pokok-Pokok Pembahasan:

1. Integrating Automated Audit Techniques into the Internal Audit Approach
   • Define fraud and list fraud statistics
   • List reasons why companies need to manage fraud risk
   • Discuss Internal audit stakeholder expectations pertaining to the identification of fraud (expectation gap)
   • Describe opportunities to integrate automated auditing techniques into the internal audit approach and linkage to the overall fraud risk assessment
   • Discuss traditional audit techniques and inherent weaknesses when it comes to detecting fraud – sampling vs. complete population & multi-platform environments (interfaces between systems)
   • Discuss benefits of using technology to analyze data
2. Data Basics (what is available and how do you get it?)
   • Discuss the importance of linking datasets to audit objectives (i.e. identification of possible fraud)
   • Describe the importance of knowing a company’s IT systems and the data which is collected and stored
   • Describe some essential steps in assessing the availability of data
3. CAATS Overview
   • Definition of CAATS
   • Discuss the main components of a data analysis tool
   • List the main tools commonly used for data analysis
   • Display comparison charts (although there are many tools, we will use ACL for this class)
4. ACL Basics
   • ACL Overview
   • Manipulating Data
   • Accessing Data
   • Defining Data Files
5. Advanced ACL Techniques
   • Understanding Functions
   • Scripting in ACL
   • Internal Audit and Continuous Transaction Monitoring
6. Using CAATS to identify Anomalies and possible Fraud
   • Describe the types of fraud and fraud schemes
   • Fraud in Financial Reporting
   • Misappropriation of Assets & Corruption
   • Special Applications

Related Topics:

• Principles of Fraud Examination
• Purchasing Fraud: Prevention, Detection and Solution
• Best Practices in Fraud Auditing
• Fraud Examination 1: Introduction to Fraud Examination
• Building Fraud Audit Using Risk Assessment

Informasi & Registrasi:

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