The Centre provides knowledge services and capacity development assistance. Services include analytical and advisory services, learning and skill development, know-how and knowledge transfer, and technical assistance and institutional strengthening. All CFRR publications are available on this site.

Group Exercise: Fraud Risk Assessment

Teaching material | 2018

This group exercise further builds on the facts presented in the practical case study “Orotavia Capital City Municipality”, that is used throughout the Internal Audit Training of Trainers modules and aims to enhance participants knowledge about performing fraud risk assessments by following a structured framework including elements of fraud risk identification, assessment, and response.

Focus Areas

Internal Audit Key Performance Indicators

Publication | 2018

It is important for an Internal Audit function to put in place performance metrics to measure its effectiveness, boost its value proposition and enhance credibility via-a-vis stakeholders. This publication provides insight on performance measurement in the internal audit in public sector context and offers examples of performance measures that can useful for internal audit teams and regulators.

Focus Areas

Case Study: Orotavia Capital City Municipality

Teaching material | 2017

The case study Orotavia was developed to facilitate the Internal Audit Training of Trainers workshops and simulates a capital city municipality. The case study is the core teaching resource during the Fundamentals and Advanced Internal Audit Training of Trainers modules and workshops and provides an opportunity to bridge the gap between theory and the practical application of International Standards for the Professional Practice of Internal Auditing (ISPPIA) while also assisting to develop soft skills such as communication, working as a team and problem solving.

Focus Areas

Public Sector Internal Audit: Focus on Fraud

Publication | 2017

Strong internal controls, including maintaining a robust internal control environment, are the best way public sector organizations can mitigate fraud. However, even a strong internal control environment cannot guarantee that no frauds will take place within organizations. Implementation of further lines of defense, such as an efficient and effective internal audit function, is important.

Focus Areas

The Internal Audit Ethical Dilemmas Board Game

Teaching material | 2017

Developed to facilitate the Internal Audit Training of Trainers program, the objective of the Ethical Dilemmas Board Game is to enable participants to approach professional ethics training and education in a practical way, by analyzing threats that arise and selecting an appropriate course of action in line with the fundamental principles of the Code of Ethics for Internal Auditors prescribed by the Institute of Internal Auditors (IIA). The game is expected to develop participants' ethical decision-making skills and to make sound judgments when resolving and mitigating ethical dilemmas.

Focus Areas