MODULE 1 Conceptual framework for fraud. Differences between professional fraud and organized crime. Estimates of its economic impact.
MODULE 2 Types of fraud. Different theories on the genesis and motivation of fraud. Corporate fraud and organized crime. The anti-fraud program. Case study 1.
MODULE 3. Signs of fraud “red flags”. Difference between “hard” and “soft” red flags.Case Study 2.
MODULE 4. International auditing standards for fraud detection. Auditing accounting rules (AICPA, IFAC) vs. international internal auditing standards (IIA). Computer fraud. Case study 3.
MODULE 5. The integration of the auditor within the forensic investigation team.
MODULE 6. Using special software for forensic auditing: dynamic spreadsheet tables, data extraction software and network mapping software. Case Study 5.
MODULE 7. Forensic audit cases in the public sector. Case Study 6.
MODULE 8. Illicit enrichment. Case Study 7.
MODULE 9. Fraud in contracts and contractors. Case Study 8.
MODULE 10. Conflict of interest. Case Study 9.
MODULE 11. Money laundering. Case Study 10.