Fraud Investigation Tools and Techniques

This course, most appropriate for professionals involved in investigating potential frauds within an organization, is about the different types of fraud, investigative guiding principles and process, and interviewing skills, document analysis, surveillance and other techniques.

CONTENTS

Definition of Fraud

· Characteristics of Fraud

Types of Fraud

· Financial Statement Fraud

· Misappropriation of Assets

· Corruption

· Bribery, Graft, Corruption

· Conspiracy

· Fraud and false statements

· Embezzlement and theft

· False claims and contracts

Investigative Guiding principles and Process

· Predication

· Confidentiality

· Legal constraints

· Evidence

· Investigative process

Investigative tools and Techniques

· Interviewing

· Identify “normal behavior”

· Look for “deceptive behavior” and “stress signals”

· Document analysis

· Public records

· Surveillance and other techniques

FOR WHOM: All Internal Auditors in the Public and Private Sectors.

TRAINING METHODOLOGY

The training methodology combines lectures, discussions, group exercises and illustrations. Participants will gain both theoretical and practical knowledge of the topics. The emphasis is on the practical application of the topics and as a result participant will go back to the workplace with both the ability and the confidence to apply the techniques learned to their duties.