K2's 2023 Case Studies in Fraud and Technology Controls- 4 Hrs

Overview

Fraud continues to plague businesses at epidemic levels, and technology control failures are a big reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures that contribute to fraud, and what you can do to mitigate fraud risk.

A specific focus of this course is the application of information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general control and application control failures that contributed to each of these frauds. By learning through these real-world case studies, you will be better positioned to reduce fraud risk.

Prerequisites

Fundamental understanding of internal controls

Objectives

• Define information technology general controls and information technology application controls and distinguish between the two
• List examples of key information technology controls
• Recognize control failures and weaknesses that can lead to fraud
• List recommendations for improving internal controls in an organization

Highlights

• Key fraud risks impacting businesses today
• Examples of fraud and the monetary impact on victims
• How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim