Print-friendly Course Description and Outline
This course is most appropriate for professionals involved in investigating potential frauds within an organization, is about the different types of fraud, the key federal statutes, investigative guiding principles and process, and interviewing skills, document analysis, surveillance and other techniques. It is a joint effort between The IIA and Deloitte & Touche.
|Course Duration: 2 day(s)
|CPE Hours Available: 16
|Knowledge Level: Basic
|Field of Study: Auditing
|Delivery Format: On-site Training (Group-Live)
Definition of Fraud
- Characteristics of fraud
Types of Fraud
- Financial statement fraud
- Misappropriation of assets
Key Federal Statutes
- Bribery, graft, corruption
- Fraud and false statements
- Embezzlement and theft
- False claims and contracts
- Wire and mail fraud
- Anti money laundering
Investigative Guiding Principles and Process
- Legal constraints
- Investigative process — model
Investigative Tools and Techniques
- Identify “normal behavior”
- Look for “deceptive behavior” and “stress signals”
- Document analysis
- Public records
- Surveillance and other techniques
Key Questions to Consider
- Who perpetrated the fraud?
- Who was aware of the fraud?
- What was taken (assets, information) and what was it converted into?
- When did the fraud occur (first and last instance)?
- Why did the fraud occur (what pressures existed)?
- How did the fraud occur and how was it concealed (what internal controls were not in place or not operating effectively)?
Most courses can be delivered through on-site training. You might be surprised that the organization leading the profession is just as committed to the delivery of affordable training.
Contact us by calling +1-407-937-1388 or send an e-mail to GetTraining@theiia.org.