Fraud and misstatement and Auditors responsibilities according to Earlier Revision standards (Audit)
General Objectives:
Participants attending the program will identify:
- Types of fraud, procedures and tests to discover fraud
- Circumstances that could increase fraud risk in general, and for specific accounts, in particular
- Analytical procedures and fraud
- Procedures to minimize fraud risk
Target Group:
- External auditors
- Managers and employees of internal audit departments
- Managers and employees of accounting and finance departments
- Owners of businesses
- Accounting and Audit students
Course Outlines:
- Types of Fraud
- Misappropriation of Assets
- Fraudulent Financial Reporting
- Conditions that Increase the Possibility of Fraud
- Incentives and Pressures
- Opportunities
- Rationalization
- Assessing the Risk of Fraud
- Early Signs for Fraud Risks
- Specific Fraud Risk Areas
- Revenue and Accounts Receivables Fraud Risks
- Inventory Fraud Risks
- Purchases and Accounts Payable Fraud Risks
- Other Areas of Fraud Risks
- How to Reduce Fraud Risk
- International Standard on Auditing 240 " The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements"
- Cases
Course Duration:
15 Training Hours
For more details don’t hesitate to contact the training officer:
on telephone number 17383001
or e-mail at: gizrmrmt.yzsizrm@gztrgizrmrmt.xln