Major program determination, Yellow Book independence requirements when an auditor provides nonaudit services, and other topics are explored for technical reviewers reviewing single audit engagements in a peer review.
Learning Objectives
- Learning Outcomes
- Identify fraud risks and perpetrators of fraud in business and industry.
- Identify the components of fraud risk management programs and the roles and responsibilities of various users.
- Recognize methodologies for identifying fraud risks, and the likelihood and significance of identified risks
- Identify critical elements used to assess the effectiveness of an organization’s fraud prevention policies.
- Recognize the role and importance of fraud detection in an entity’s fraud risk management program.
- Recognize typical steps, procedures and techniques utilized by financial forensic practitioners when conducting an investigation.
