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