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Description

Internal Fraud: Detecting Schemes, Investigating and Securing Evidence

Detect misappropriation committed from within and conduct investigations without weakening the evidence

  • 1 day — 7 h
  • In-person or virtual
  • Expert
  • Up to 6 participants

Internal fraud is rarely visible in the financial statements. It hides in fictitious suppliers, diverted commercial rebates or accommodating approvals. Control frameworks exist but do not always flag the anomaly that matters, and cases more often surface through a whistleblowing report than through an audit test.

This one-day programme is designed for experienced auditors. It covers the most common fraud schemes, the tests that reveal them and data analysis across the procurement and payroll cycles, then moves on to conducting the investigation: gathering elements, interviews, securing evidence and reporting to governance bodies.

Learning objectives

  • Identify the internal fraud schemes specific to each management cycle
  • Build audit tests geared towards detection rather than compliance
  • Use accounting data to bring revealing anomalies to the surface
  • Conduct an investigative interview without compromising the case
  • Secure the collection of evidence while respecting individual rights
  • Report conclusions to governance bodies and formulate corrective measures

What makes this programme different

Fraud schemes are broken down from arrangements that actually occurred in companies
Each participant builds their own detection tests on a cycle they audit
Interview techniques are practised through role-play with individual feedback

Programme

1Internal Fraud Schemes

Understanding how misappropriation is organised

  • Procurement cycle fraud and fictitious suppliers
  • Misappropriation through payroll and expense claims
  • Manipulation of financial statements and period-end entries
  • Collusion with third parties and circumvention of delegated authority
  • Weak signals and the drivers of fraudulent behaviour

2Detection and Data Analysis

Making management data speak

  • Fraud-oriented audit tests cycle by cycle
  • Analytical queries on supplier and payroll databases
  • Cross-checking master data and detecting duplicates
  • Handling alerts raised through whistleblowing channels

3Conducting the Internal Investigation

Establishing the facts without weakening the case

  • Defining the assignment scope and composing the investigation team
  • Collecting and preserving evidence
  • Preparing and conducting interviews
  • Drafting the report and reporting to governance bodies
  • Disciplinary follow-up and remediation measures

Who is it for

Internal auditors · internal control officers · compliance managers · finance directors and management control managers.

Prerequisites

Current practice of internal audit or internal control within an organisation.

Dates & locations

24 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.