Surviving in an increasingly competitive environment requires an appreciation of the various potential business threats. The most challenging of these threats is the risk of fraud. Internal auditors have to consider fraud risks together with all enterprise risks, and dedicate time and resources accordingly. What is the role that internal auditors should play in fraud risk management and the prevention, detection and investigation of fraud?

Watch the following videos on “The Auditor's Critical Role in Fraud” by Mr. Eric Feldman, Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs, Affiliated Monitors, Inc. extracted from IIA Singapore's Public Sector Internal Audit (PSIA) 2018 Conference and answer the following questions.

Note:
1. 1 CPE hour will be earned upon completion of the quiz between the period of 16 Oct 2018 and 31 May 2019.
2. A CPE certificate will automatically be sent to the email address provided by you below upon obtaining the passing grade of at least 80%. You are also able to keep or print a copy of the certificate.
3. No limit to the number of times in attempting the quiz.

Eric Feldman
Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs, Affiliated Monitors, Inc.

Mr. Feldman joined Affiliated Monitors, Inc. (AMI) after retiring from the Central Intelligence Agency in 2011 and is the Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs for AMI. He had a distinguished 32-year career with the federal government, serving in executive positions with Offices of Inspector General at the Department of Defense, Defense Intelligence Agency, CIA, and National Reconnaissance Office. 
 
A former Senior Intelligence Service Officer, Mr. Feldman is a 1995 graduate of the Federal Executive Institute, and is both a Certified Fraud Examiner and a Certified Inspector General. He also served for over a decade on the Executive Committee of the Association of Inspectors General, and was the founding President of the California Chapter. In 2016, he successfully completed the Certified Compliance & Ethics Professional – International examination, which certifies his knowledge of international compliance regulations and processes.
 
Mr. Feldman represents AMI as a Fellow of the Ethics and Compliance Institute and is a course instructor with the Association of Certified Fraud Examiners (ACFE). He is a sought-after speaker and author on procurement fraud detection and prevention, bribery and corruption, corporate business ethics and compliance, and managing an Inspector General function. He has given presentations at national conferences of the ACFE, the Society of Corporate Compliance and Ethics, the Association of Inspectors General and the ABA Procurement Fraud Institute, as well as regional fraud and compliance conferences in Europe, Asia and the Middle East.