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Internal Audit M12: Fraud Auditing
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Internal Audit M12: Fraud Auditing is Module 12 of the 18-module Internal Audit Professional Series by Business Excellence — a professional presentation fully aligned with the Global Internal Audit Standards (GIAS 2024).
This module covers the internal auditor's role in fraud detection and response. It works through the common fraud schemes; the fraud triangle of pressure, opportunity, and rationalisation; and the behavioural, transaction, and control red flags that tend to precede discovery. It shows how to turn routine testing into early detection, and how to handle a suspected fraud — documenting, corroborating, and escalating through the right channel — without overstepping the auditor's mandate.
Designed for internal auditors, audit managers, fraud examiners, and Chief Audit Executives, and useful for CFE and CIA candidates extending their coverage into higher-risk work.
A professionally designed presentation with worked examples and knowledge-check questions. By Amer Morgan, CIA, CRMA, CFE.
This module covers the internal auditor's role in fraud detection and response. It works through the common fraud schemes; the fraud triangle of pressure, opportunity, and rationalisation; and the behavioural, transaction, and control red flags that tend to precede discovery. It shows how to turn routine testing into early detection, and how to handle a suspected fraud — documenting, corroborating, and escalating through the right channel — without overstepping the auditor's mandate.
Designed for internal auditors, audit managers, fraud examiners, and Chief Audit Executives, and useful for CFE and CIA candidates extending their coverage into higher-risk work.
A professionally designed presentation with worked examples and knowledge-check questions. By Amer Morgan, CIA, CRMA, CFE.
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Who it's for: internal auditors, audit managers, fraud examiners, and Chief Audit Executives who want to recognise fraud risk earlier and respond appropriately — plus CFE and CIA candidates.
What this module covers:
- The internal auditor's role in fraud — first independent eyes on the transactions, not the fraud police
- The fraud triangle: pressure, opportunity, and rationalisation, and how to test where all three meet
- Behavioural red flags — living beyond means, reluctance to share duties, refusal to take leave, unusually close vendor ties
- Transaction red flags — just-below-threshold amounts, round numbers, duplicates, reactivated dormant vendors, after-hours postings
- Control red flags — overridden approvals, missing segregation of duties, manual journals to sensitive accounts, lingering "temporary" access
- How to respond: a red flag is a lead, not a verdict — document, corroborate independently, escalate correctly
Format: a professionally designed slide presentation, structured into clear sections with frameworks and worked examples from real audit practice, plus knowledge-check questions for self-study and team training.
Part of the 18-module Internal Audit Professional Series by Business Excellence, fully aligned with GIAS 2024. By Amer Morgan, CIA, CRMA, CFE — founder of Business Excellence, with over three decades of audit leadership across the GCC, MENA, Europe, and the USA.
