Fraud Investigation Skills For Internal Auditors

Participants would gain a high-level understanding of fraud investigation skills. The focus of the training would be “interviewing skills” in the context of an investigation, which requires a different approach and use of techniques which departs from the typical internal audit process.

Course Objectives: 

• Welcome, Introduction, Overview
  • Icebreaker
  • Investigation techniques and Internal Audit
• Fundamental Principles of Investigations
  • Evidence gathering
  • Interviewing techniques
  • Reporting
• Scoping and Planning the Investigation/Investigations Life Cycle
  • Setting investigation objectives
  • Resource allocation and execution
  • Issues and Challenges in Planning and Execution
  • Strategies and managing stakeholders
• Introduction of Case Studies/Scenarios
  • Engaging the whistleblower
  • Confronting the subject
  • Actual role playing in workshop setting 

Learning Outcomes:

Through a hands-on approach of scenario-based learning, participants have the opportunity to enhance their interviewing techniques when planning for and dealing with subject interviews involving fraud and/or employee misconduct.

Internal auditors will appreciate a new dimension of approaching investigations to complement their existing professional attributes such as professional skepticism and fraud risk awareness. They will work in teams in a workshop setting to develop interview strategies and execute the interviews.