The Internal Audit Function – Internal Audit’s Role in Fraud Work (Text-Based)

Field: Fraud | Delivery Method: Self-Study | CPE Hours: 2.0

  Enroll in Course

The Institute of Internal Auditors is recognized as the authority that establishes the guidelines and standards for the internal audit profession. The framework guides auditors in utilizing a structure methodology when performing internal audit evaluations.


This text base course will be provided in various sections that will speak not only to the IIA Standards but also the nature of work by internal audit. This section will deal with internal audit’s role in fraud work.

As the world has rapidly evolved over the past several years, internal auditors have been called on to provide a wide array of services. Yet, management often does not understand the full breadth of the IIA Standards and protocols auditors should follow when performing both Assurance services and Consulting services.

This set of courses on “The Internal Audit Function” was developed by Lynn Fountain, CPA, CGMA, CRMA, MBA, cPIA and past Chief Audit Executive. Lynn authored the book Leading the Internal Audit Function which was released by Taylor & Francis in 2017. In the book she outlines not only the Standards and expectations for internal auditors but the many challenges individuals in the profession face when trying to execute their duties.

Lesson Objectives:
  • Evaluate internal audit’s role in fraud work
  • Examine the fraud triangle
  • Examine the fraud diamond
  • Examine keys to meeting the competency standard towards fraud evaluation
  • Explore internal audit’s value-added roles in fraud prevention
  • Communicating internal audit’s role related to fraud processes
  • Establishing the proper communication protocol

Field: Auditing
CPE: 2.0
Delivery Method: Self-Study
Format: Text


Your Instructor


Lynn Fountain
Lynn Fountain

Consultant, CPA, CGMA, CRMA, MBA, Past Chief Audit Executive

Business Consultant, Trainer, Author


Ms. Fountain has over 40 years of experience spanning public accounting, industry accounting and consulting. Sixteen years of that experience has been in the field of internal audit, risk managment and process improvement. She is well adept to assist your organization evaluate business strategy, perform risk assessments, establish a Sarbanes-Oxley process, synergizing internal audit processes or perform process improvement projects.


As a past corporate executive Lynn has a passion for working with professionals to enhance their processes and provide leading edge education. She has authored and delivered hundreds of training courses for accounting, finance and audit professionals. Her training is filled with not just theory but real world application.


Ms. Fountain has authored three technical publications:

-Leading the Internal Audit Function 

-Raise the Red Flag

-Ethics and the Internal Auditor's political dilemma


Lynn is a recognized leader in the internal audit profession as well as a recognized business professional.  


Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has active, current CPA, CGMA, and CRMA credentials.


https://www.lynnfountain.net/


Course Curriculum


  The Internal Audit Function – Internal Audit’s Role in Fraud Work
Available in days
days after you enroll

Frequently Asked Questions


When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 7 days and we will give you a full refund.

Get started now!