Lembaga Pengembangan Auditor Internal

How to Audit Fraud Using ACL

in Fraud Audit, Internal Audit


Dirancang untuk auditor di tingkat entry dan menengah, kursus ini akan menentukan hubungan antara CAATs (Computer-Assisted Teknik Audit) bekerja dan penilaian risiko kecurangan. Peserta juga akan belajar bagaimana menggunakan aplikasi ACL secara efisien untuk menganalisis data dan mendeteksi kecurangan.

Pelatihan untuk Anda:

  • Professionals involved in investigating potential frauds within an organization
  • Internal auditing professionals seeking proficiency in fraud detection and prevention
  • Internal auditors wanting to learn how to use ACL to detect symptoms of fraud

Pelatihan ini bertujuan untuk:

  • Understand technology’s role in detecting and preventing fraud
  • Define the linkage between CAATS work and the fraud risk assessment
  • Learn how to use ACL’s fraud applications efficiently to analyze data and detect fraud
  • Practice creating fraud detection tests on live data

Pokok-Pokok Pembahasan:

  1. Integrating Automated Audit Techniques into the Internal Audit Approach
    • Define fraud and list fraud statistics
    • List reasons why companies need to manage fraud risk
    • Discuss Internal audit stakeholder expectations pertaining to the identification of fraud (expectation gap)
    • Describe opportunities to integrate automated auditing techniques into the internal audit approach and linkage to the overall fraud risk assessment
    • Discuss traditional audit techniques and inherent weaknesses when it comes to detecting fraud – sampling vs. complete population & multi-platform environments (interfaces between systems)
    • Discuss benefits of using technology to analyze data
  2. Data Basics (what is available and how do you get it?)
    • Discuss the importance of linking datasets to audit objectives (i.e. identification of possible fraud)
    • Describe the importance of knowing a company’s IT systems and the data which is collected and stored
    • Describe some essential steps in assessing the availability of data
  3. CAATS Overview
    • Definition of CAATS
    • Discuss the main components of a data analysis tool
    • List the main tools commonly used for data analysis
    • Display comparison charts (although there are many tools, we will use ACL for this class)
  4. ACL Basics
    • ACL Overview
    • Manipulating Data
    • Accessing Data
    • Defining Data Files
  5. Advanced ACL Techniques
    • Understanding Functions
    • Scripting in ACL
    • Internal Audit and Continuous Transaction Monitoring
  6. Using CAATS to identify Anomalies and possible Fraud
    • Describe the types of fraud and fraud schemes
    • Fraud in Financial Reporting
    • Misappropriation of Assets & Corruption
    • Special Applications

Related Topics:

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat/unduh brosurnya di <How to Audit  Fraud Using ACL>.
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali via email atau fax setelah diisi dengan lengkap.
  • Bila membutuhkan pelatihan dalam bentuk Inhouse Training silahkan download IHT Request Form dan dikirim kembali kepada kami melalui Fax/email setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel/SMS/Fax yang tercantum di brosur atau email: lpai.indonesia<at>gmail.com