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When performing an audit, it is important that the auditor determines the intentions of management, as this will assist greatly with identifying risks of material misstatement and evaluating fraud risk indicators. This can only be determined through obtaining a thorough understanding of the entity, management- and compensation structures, its business model, controls, and related business plans. With a sound understanding of the entity and management’s intentions, it becomes much easier to identify possible fraud and design appropriate procedures in response to the assessed fraud risks.

This training will give participants a practical understanding of determining the intentions of management and how to identify fraud.

Content and outline:

To explain the following concepts and demonstrate their practical application:

  • Fraud risk
  • Management intentions: incentives, opportunities and rationalisation
  • Audit procedures to determine possible incentives, opportunities and rationalisation
  • Audit procedures to detect fraud



Upon completion of the training, participants will receive a verifiable attendance certificate.

Feel free to complete the form below to register or send an email to info@leafexcellenceinauditingforum.com for more information.

Are you booking as an individual or as a firm?(required)

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