Introduction to IT Auditing and IT Fraud Detection

By the end of the course, participants will be able to:

• Define the various types of fraud related to computers and IT
• Identify the types of antifraud controls and rate their effectiveness
• Predict the opportunities for fraud presented by advanced technology
• Employ the most effective methods of detection for different types of IT fraud
• Explain the advantages and disadvantages of audit software in IT fraud investigation

CONTENT

Defining fraud

• • Defining fraud
  • Identifying who commits fraud
  • Fraud auditing
  • Fraud awareness
  • Computer fraud

Computer fraud and control

• • Definition of computer fraud
  • Fraud opportunities
  • Nature of computer fraud
  • Opportunities in advanced technology
  • Internet fraud
  • Stopping the hackers
  • What is predication and how does it work

Abilities of the IT fraud auditor

• • Goals and objectives of the IT fraud auditor
  • What makes a good IT auditor
  • Finding the right auditor
  • Progression of the fraud examination
  • The auditor’s toolkit

Types and nature of common frauds

• • Types of fraud
    • Misappropriation of goods
    • Misappropriation of cash
    • Falsification of books
  • Methods of detection
  • Computer fraud
  • Controlling computer fraud

Investigating by computer

• • Document collection and analysis
  • Interviewing skills
  • Documenting evidence
  • Testifying as a witness

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.