The presence of fraud in any organisation can be detrimental for companies and existing stakeholders. While misstatements in the financial statements could be the result of either fraud or error, misstatements arising from fraud are intentional and therefore pose a more serious risk to the entity.The responsibility to prevent and detect fraud lies with those charged with governance and the management of the company, while the auditor is responsible for obtaining reasonable assurance that the financial statements as a whole are free from material misstatement, whether due to fraud or error.This course will highlight the key objectives of the auditor when dealing with fraud, and the relevant procedures that need to be carried out in relation to fraud. The course will also delve into real life fraud scandals and case studies to better familiarise the audience with the implications of its existence.