格莱姆讲义科二第7章 fraud risks and controls舞弊风险和控制.pdfVIP

1 STUDY UNIT SEVEN FRAUD RISKS AND CONTROLS 7.1 Fraud -- Risks and Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7.2 Fraud -- Investigation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 7.3 Fraud -- Controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7.4 Fraud -- Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 7.5 Fraud -- Awareness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 This study unit covers Section III: Fraud Risks and Controls from The IIA’s CIA Exam Syllabus. This section makes up 5% to 15% of Part 2 of the CIA exam and is tested at the proficiency level (unless otherwise indicated below). The relevant portion of the syllabus is highlighted below. (The complete syllabus is in Appendix B.) III. FRAUD RISKS AND CONTROLS (5%–15%) A. Consider the potential for fraud risks and identify common types of fraud associated with the engagement area during the engagement planning process B. Determine if fraud risks require special consideration when conducting an engagement C. Determine if any suspected fraud merits investigation D. Complete a process review to improve controls to prevent fraud and recommend changes E. Employ audit tests to detect fraud F. Su ort a culture of fraud awareness, and encourage the reporting of improprieties G. Interrogation/investigative techniques – Awareness Le