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  • Monday, June 24 | 3:35-4:50 PM


    CPE Credit: 1.5

    Level: Intermediate

    Recommended Prerequisite: Knowledge of audit scoping, planning and execution

    Field of Study: Auditing

    Auditors provide reasonable assurance, not absolute assurance, that processes are effective. IIA standard 2120.A2 notes that, "The internal audit activity must evaluate the potential for the occurrence of fraud and how the organization manages fraud risk." One way to ensure this standard is met is by ensuring that every audit looks at fraud risks. This session will provide techniques used to brainstorm fraud schemes and assess fraud risks to ensure that fraud is included in each audit scope and testing for specific fraud schemes is part of each audit.

    You Will Learn How To:

    • Identify fraud schemes pertinent to a given audit area
    • Assess an organization’s fraud risk
    • Recognize red flags, metrics and other fraud indicators
    • Implement fraud risk tests in an audit
    Richard Fowler, CFE, CIA, CISA, CRMA

    Senior Audit Specialist, Huntington Ingalls Industries

    Richard Fowler, CFE, CISA, CIA has 12 years of experience as part of the Internal Audit team at Huntington Ingalls Industries. His expertise lies in evaluating automated controls, reviewing production operation efficiency, framing data analytics and identifying fraud tests. Fowler has previously worked with other internal audit groups in industries such as technology, banking, retail and state government. Prior to his internal audit career, Fowler worked as an engineer, DBA and computer programmer. Fowler has a bachelor’s degree in physics and a master’s degree in mechanical and aerospace engineering.

  • Richard Fowler, CFE, CIA, CISA, CRMA

    Senior Audit Specialist, Huntington Ingalls Industries

    Richard Fowler, CFE, CISA, CIA has 12 years of experience as part of the Internal Audit team at Huntington Ingalls Industries. His expertise lies in evaluating automated controls, reviewing production operation efficiency, framing data analytics and identifying fraud tests. Fowler has previously worked with other internal audit groups in industries such as technology, banking, retail and state government. Prior to his internal audit career, Fowler worked as an engineer, DBA and computer programmer. Fowler has a bachelor’s degree in physics and a master’s degree in mechanical and aerospace engineering.

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