A Practical Guide to Performing Fraud Risk Assessments

Mary Breslin, CIA, CFE is the founder of Empower Audit Training and Consulting and specializes in Internal Audit transformations, Operational and Financial Auditing, Fraud Auditing & Investigations, and Corporate Accounting. Her career spans over 20 years in Internal Auditing, Management and Accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. With significant international experience, she has managed audit programs in more than 50 countries. Most recently, Ms. Breslin held the titles of Vice President and Chief Audit Executive, where she transformed a checklist audit function into a value add audit department that regularly delivered measurable business results through the use of risk based auditing, data analytics, continuous education and skill development for her leadership team and staff. Through her senior audit leadership roles, Ms. Breslin has implemented numerous baseline internal audit functions and year-one Sarbanes-Oxley programs, both domestically and abroad.Additionally, Ms. Breslin has extensive Fraud Audit and Investigation experience and has conducted major fraud investigations on multiple continents, including large scale federal cases domestically. She has developed and implemented fraud auditing programs in various industries focused on both accounting and operations. Ms. Breslin attended Rutgers University and received her BS in accounting, and an MBA from the University of Phoenix while living and working overseas. She is a Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). She maintains memberships in the IIA and the Association of Certified Fraud Examiners, and she is currently a conference speaker for the IIA.

Principals for Managing Fraud Risk in an Organization. Fraud Risk Assessment Basics. Fraud Basics. Conducting a Fraud Risk Assessment. Other Risks. Prevention and Detection.