Auditor of Fraud Control Management Systems (ISO 37003)

The course “Auditor of Fraud Control Management Systems (ISO 37003)” is designed to prepare professionals responsible for planning, organizing, conducting, and documenting audits of fraud control management systems (FCMS).

Participants will study the requirements of ISO 37003:2025, including fraud risk assessment, verification of the conformity 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, as well as the requirements of ISO 17021 for bodies that audit and certify management systems, particularly with regard to their competence, consistency, and impartiality. A separate module is dedicated to the updates to ISO 19011:2026 and their practical application in external audits, including the key changes to the standard and the application of remote audit methods.

Course program
Application

Duration

68 hours

Language

English/Ukrainian

Format

100% online

Objectives

The objective is to train auditors capable of professionally planning, conducting, documenting, and evaluating audits of an implemented FCMS (in accordance with ISO 37003), taking into account the guidelines of ISO 19011 and ISO 17021, as well as formulating well-founded and impartial conclusions on the FCMS’s conformity with established requirements and recommendations for improvement.

Target Audience

The course is intended for auditors, lead auditors, candidates for auditors undergoing training to work for certification bodies, and professionals involved in certification audits of FCMS.

Document on completion

Upon successful completion of the course, participants are awarded a certificate conferring the qualification “Auditor of Fraud Control Management Systems”, listed in the international SIC register.

Thematic plan

The course has a total duration of 68 hours and consists of 3 training modules.

Objectives

Module 1 — Description of the requirements of ISO 37003:2025 “Fraud control management systems. Guidance for organizations managing the risk of fraud”. SIC.MODULE.ISO37003:2025
№ Тopic Hours
1 Introduction to the FCMS 5
2 Context of the organization as a fundamental basis of the FCMS 3
3 Leadership, culture and fraud control policy 3
4 Risk-based planning of the FCMS 2
5 Resources and documentation of the FCMS 3
6 Operational activities and processes of the FCMS 4
7 Evaluation and analysis of the effectiveness of the FCMS 1
  Corrective actions and improvements to the FCMS 2
  Testing 1
  Hours total 24
Module 2 — Conducting audits of management systems in accordance with ISO 19001, ISO/IEC 17021-1:2015. SIC.MODULE.ISO/IEC 17021-1:2015
№ Topic Hours
1 Audit: objectives and criteria 2
2 Classification of audits and related standards 2
3 Terms and definitions 1
4 Audit principles and their practical implementation 4
5 Attestation procedure, requirements for auditors 4
6 Pre-certification measures and sampling application 4
7 Audit planning 2
8 Primary certification: I and II stages of the audit 2
9 Audit conducting 2
10 Certification decision 2
11 Support: supervisory and special audits, recertification 2
12 Suspension, cancellation, reduction of certification scope 1
13 Appeals and claims 1
14 Testing 1
15 Case-reviews 2
Hours total 32
Module 3 — ISO 19011:2026 – updates for auditors. SIC.MODULE.А.SO19011:2026

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