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Fraud risk and the role of internal audit

The course addresses the 2017 IPPF Standards. The IPPF is in transition, with the 2024 Global Internal Audit Standards becoming effective from 9 January 2025.

Retiring 30 August 2024. Those registering up to that day will have access for 90 days.

The International Professional Practices Framework is fundamental to your role as an internal auditor. This course gives you a grounding in the framework.

Opportunities for fraud have increased. More than ever, boards and internal audit functions must be proactive in their approach to managing fraud risk. This course introduces you to key concepts pertaining to fraud risk management and examines the role of internal audit.

What will I learn?

After completing this course, you will be able to:

  • identify fraud red flags and conditions that lead to fraud
  • describe the key principles of a fraud risk management framework
  • provide examples of controls to mitigate fraud risks
  • explain internal audit’s responsibilities in relation to fraud risk management.

Who should do the course?

All internal auditors, however, before doing the course you would benefit from an understanding of the professional standards and the steps and stages of internal audit assurance and consulting engagements.

What will I do?

The course comprises a learning module and a quiz. The purpose of the quiz is to both extend the learning provided in the module and assess your understanding of the role of internal audit in the fraud risk management.

After you have completed all these components, including achieving 80% on the quiz, you will be able to download your certificate of completion.

You have 90 days to complete the course; however, it shouldn’t take you more than one hour to complete.

Technical requirements

The course is online so you will need access to an internet-enabled device. The material is responsive and will display well on most devices.

Most of the material is written. There is a video and three audios for which closed captions and transcripts are provided.

CPE competency areas covered

Performance (Fraud)

1 CPE point

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Member £25.00 ex. VAT
Non member £31.00 ex. VAT

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