Forensic Auditing in the United Kingdom Metropolitan Police Authority Synopsis This is the record of one internal auditing function’s fight against fraud and how this started.

It promotes the lead internal auditing can take in the fight against fraud in every organization. It discusses the role of a forensic audit unit, development of its resources and reporting. It demonstrates how such a unit can interface with other services provided by internal auditors, using cutting edge practices to improve audit planning and engagements.

Contributed by Peter Tickner, MSc FIIA MIIA, Director of Internal Audit, Metropolitan Police Authority, London, England.

After Reading the Case Study Consider:

1. How does internal auditing in your organizations plan its fight against fraud?

2. How do internal auditors in your organization work with those who investigate fraud?

3. Does your audit committee review fraud in your organization – its risk, prevention, detection and investigation?

4. Does internal auditing in your organization measure its fight against fraud?