Institut für Interne Revision ÖSTERREICH

Internal Fraud Investigations (CPE 14)

  • Kurstermin
    02 - 03.12.2020
    Akademie Interne Revision GmbH  | Anfahrt

Course Topic:

This course will teach you effective methods for fraud detection and prevention during an internal investigation. This course will put an emphasis on recognizing common schemes, comprehending detection methods and learning how to prevent occupational fraud.


Target audience:

Controllers and corporate managers

CPAs, CAs or equivalent

Forensic and management accountants

Internal and external auditors

Certified Fraud Examiners and other anti-fraud professionals



Lecture; Discussions; Case Study


Course Outline:


Learn about some theories for fighting fraud and understanding the fraudsters:

·         The Fraud Triangle

·         Occupational vs. Corporate Crimes

·         Reasons for Committing Fraud


Fraud Schemes

In this section, you will learn about the most common fraud schemes and usable techniques to detect or even prevent them. Examples for fraud schemes:

·         Financial Statement Fraud

·         Asset Misappropriation (e.g. Billing Schemes, Skimming, Theft of Inventory)

·         Corruption and Bribery


Planning and Conducting a Fraud Examination

Different factors can affect a fraud examination and complicate the fact-finding process. In this section, you will learn how to plan and conduct an audit in order to mitigate these challenges and deliver results to the stakeholder.

  • Fraud Detection/Red Flags
  • Methods of Investigation
  • The Fraud Elements
  • Case Study


Fraud Prevention and Deterrence

Auditors can provide valuable help to organizations in designing an effective fraud prevention program. This section introduces you to key fraud prevention approaches and provides you with practical solutions to help your organization or your client reduce its losses due to fraud. We will cover:

  • Fraud Risk Assesment
  • Fraud Prevention Programs
  • Corporate Culture and Governance


9:00 - 17:00 Uhr

Seminarkosten (exkl. USt.)
Mitglieder: € 1.020,-          Nichtmitglieder: € 1.220,-

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  • CIA
  • CCSA
  • CGAP
  • CRMA
  • QIAL
  • Dipl. Rev



Nikolaus Rechnitzer, MSc, CFE - Auditor at REWE International AG

Auditor at REWE International AG with headquarters in Wiener Neudorf, Bachelor of Science in Business Studies (SRH Hochschule Heidelberg, Germany), Master of Science in Forensic Accounting (University of Portsmouth, UK) and Certified Fraud Examiner (CFE).