Internal Auditor of Anti-Fraud Management Systems (ISO 37003)
The course “Internal Auditor of Anti-Fraud Management Systems (ISO 37003)” is designed to prepare professionals responsible for planning, organizing, conducting, and documenting internal audits of anti-fraud management systems (AFMS).
Participants will study the requirements of ISO 37003:2025, including fraud risk assessment, verification of the compliance of policies and procedures, analysis of fraud indicators, evaluation of audit evidence, preparation of audit conclusions and reports, as well as monitoring of corrective and preventive actions. The course also covers the requirements of ISO 19011 for planning, conducting, documenting, and evaluating the effectiveness of management system audits. A separate module is dedicated to the updates to ISO 19011:2026 for internal audit practice, including the key changes to the standard and the application of remote audit methods.
Duration
48 hours
Language
English/Ukrainian
Format
100% online
Course objective
The objective is to prepare internal auditors capable of professionally planning, conducting, documenting, and evaluating internal audits of an implemented AFMS (in accordance with ISO 37003), using the guidance provided in ISO 19011, as well as developing well-founded audit conclusions and recommendations for improving the AFMS.
Target audience
The course is intended for professionals responsible for the functioning, maintenance, and improvement of an AFMS, as well as risk management, security, and internal control professionals, and personnel involved in conducting internal audits in accordance with the requirements of ISO 37003:2025 and ISO 19011:2018.
Document on completion
Upon successful completion of the course, participants are awarded a certificate conferring the qualification “Internal Auditor of Anti-Fraud Management Systems”, listed in the SIC international register.
Thematic plan
The course has a total duration of 48 hours and consists of 3 training modules.
Objectives
Module 1 — Description of the requirements of the ISO 37003:2025 standard “Fraud management systems. Guidance for organizations on managing fraud risk” SIC.MODULE.ISO37003:2025
| # | Тopic | Hours |
| 1 | Introduction to the AFMS | 3 |
| 2 | Context of the organization as a fundamental basis of the AFMS | 2 |
| 3 | Leadership, culture and anti-fraud policy | 2 |
| 4 | Risk-based planning of the AFMS | 2 |
| 5 | Resources and documentation of the AFMS | 2 |
| 6 | Operational activities and processes of the AFMS | 4 |
| 7 | Evaluation and analysis of the effectiveness of the AFMS | 1 |
| 8 | Corrective actions and improvements to the AFMS | 1 |
| 9 | Testing | 1 |
| Hours total | 18 |
Module 2 — Conducting internal audits of management systems in accordance with ISO 19001. SIC.MODULE.ISO19011
| # | Topic | Hours |
| 1 | Audit classification and objectives | 3 |
| 2 | Audit terminology and principles | 4 |
| 3 | Audit program management | 3 |
| 4 | Audit conducting and reporting | 4 |
| 5 | Competence and personal qualities of the auditor | 2 |
| 6 | Testing | 1 |
| 7 | Case-reviews | 1 |
| Hours total | 18 |
Module 3 — ISO 19011:2026 – updates for internal auditors. SIC.MODULE.ISO19011:2026
| # | Topic | Hours |
| 1 | Key changes in ISO 19011:2026 for internal audit practice | 2 |
| 2 | Remote audit methods: selection of audit methods, evaluation of audit locations, and on-site auditing | 1 |
| 3 | Audit programme: a risk-based approach | 1 |
| 4 | Audit planning and organization using remote and hybrid audit methods | 2 |
| 5 | Methods for obtaining audit evidence | 1,5 |
| 6 | Evaluation of digital evidence and documented information | 1 |
| 7 | Competence of the internal auditor | 1 |
| 8 | Updating the internal auditor’s working tools | 1 |
| 9 | Case studies | 1 |
| 10 | Testing | 0,5 |
| Hours total | 12 |
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