Tuesday, June 19 | 3:35-4:50 PM
Level: Basic
Recommended Prerequisite: None
Field of Study: Auditing
This session will discuss the internal auditor’s responsibilities related to fraud during audits, investigations, reporting and follow-up. It will also review steps for you to follow when doing an investigation. Finally, it will explore ideas related to staffing the audit shop and conclude with several discussion questions related to internal audit addressing fraud.
You Will Learn How To:
- Address internal audit standards and responsibilities
- Identify steps in an investigation that internal auditors should follow
- Compare staffing priorities and considerations
Allen Brown is the former Assistant Legislative Auditor for Local Government Services for the state of Louisiana Legislative Auditor’s Office. In this position he oversaw local government audits and directed the Investigative Audit group. During his tenure with the Louisiana Legislative Auditor he participated in hundreds of fraud investigations including one that resulted in the closing of a state agency. Brown retired from the Louisiana Legislative Auditor’s Office in January of 2014.