Cambridge
Academy
In London

Introduction:

Trainees can, in light of the scientific and professional requirements available to them, reduce and detect cases of fraud and error. Presenting real-life experiences of cases of fraud and error and informing trainees of the actions taken to reduce those cases Check the effectiveness of an internal control and control system to reduce cases of fraud and embezzlement.

Course Objectives

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

·        Introduce participants to various forms of financial embezzlement and accounting deception

·        Review the different approaches to dealing with the problems of fraud and financial corruption.

·        Enable participants to diagnose and predict the risks of financial fraud through a number of practical issues and practices.

·        Give participants the ability to identify financial irregularities and their types, as well as how to use specific methods and procedures to detect various types of violations.

·        This course provides participants with the skills to develop policies and procedures used to reduce the risks of financial fraud and the role of oversight in overcoming them.

·        Enable participants at the end of the programme to be able to apply the principles of financial auditing and control of corruption and financial fraud in practice.

Course Outlines

Day 1 : The Nature of Follow-up, Audit, and Review

·        Follow-up concept

·        Follow-up methods

·        Overall follow-up method

·        Follow-up by exception method

·        Follow-up method with results

·        Conditions for the success of follow-up methods

·        Audit for the purpose of detecting and determining the extent of financial manipulation and fraud.

 Day 2: The Concept and Areas of Violations and Financial Fraud.

·        The concept of irregularities

·        The concept of financial fraud

·        Areas of irregularities and financial fraud

·        Cash sales and services

·        Collections from clients

·        Collusion with suppliers

·        Manipulation of wages

·        - Detect forgery in documents.

Day  3: Objectives and Purposes of Detecting Irregularities and Financial Fraud.

·        Ensure the continuity and development of the institution

·        Protection of the assets and property of the enterprise

·        Faithful professional disclosure of the items of the financial statements

·        Determination of liability for violations and financial fraud

·        The Role of Auditing and Auditing in Detecting Fraud and Irregularities

·        Evaluation of internal control systems

·        Systematic analytical examination of operations and detection of irregularities

Day  4: Accounting Errors and How to Detect and Remedy Them and Their Relationship to Irregularities and Financial Fraud

·        Registration errors in the registration document

·        Errors of omissions, omissions and compensated errors

·        Clerical and numerical errors

·        General Framework for Internal Control to Prevent Violations and Financial Fraud.

·        Objectives and procedures of internal control to prevent the occurrence of violations and financial fraud.

·        evidence as a tool to detect irregularities and financial fraud.

·        Methods of obtaining evidence of proof

·        Study the adequacy and appropriateness of evidence to detect irregularities and financial fraud.

Day 5: Study and evaluation of the accounting system and internal control associated with the purposes of detecting and preventing irregularities and financial fraud.

·        Accounting systems and internal control

·        Objectives of internal control and its role in preventing violations and financial fraud.

·        Study the International Auditing Standard in Fraud and Error and its relationship to irregularities and financial fraud.

·        The relationship between fraud, error, irregularities and financial fraud

·        responsibility for detecting irregularities and financial fraud.

·        Procedures to be followed in the case of an indicator of financial fraud violations

·        Analytical examination procedures and importance in detecting irregularities and financial fraud

·        Financial analysis of trends and its importance in detecting irregularities and financial fraud. 

·        financial and operational indicators as a tool to detect irregularities and financial fraud.