CONTENTS:
Table of Contents
-
Fraud/Corruption Schemes
- Definition of fraud
- Definition of corruption
- Occupational fraud
- Organisation fraud/crime
- The fraud tree
- The red flags/indicators of fraud
- Current trends of fraud schemes
- Emerging fraud /corruption schemes
2. Financial Statement Fraud
- Definition of Financial Statement Fraud
- Why Financial Statement fraud is committed
- The cost of financial statement fraud
- Types of financial statement fraud schemes
- Trends in Financial Statement fraud
- Red flags associated with financial statement fraud
- Techniques of Detecting financial statement fraud
- Financial statement analysis
- Controls related to financial statement fraud
3. Asset Misappropriation
- Definition of asset misappropriation
- Types of asset misappropriation frauds
- Cash receipts: Skimming, cash larceny and theft of cash on hand
- Fraudulent disbursements: Register disbursement schemes, check tampering schemes, electronic payment tampering schemes, billing schemes, payroll and expense reimbursement schemes
- Inventory and other assets: Misuse of inventory and theft
- Misappropriation of intangible assets
- Prevention of asset misappropriation schemes
4. Bribery and Corruption
- Definition of bribery and corruption
- Corruption schemes
- Techniques of detecting bribery /corruption schemes
- Methods of making corrupt payments
- Prevention and detection of corruption
5. Theft of Data and Intellectual Property
- Definition of theft of data and intellectual property
- Types of data and intellectual property
- Ways information is lost or stolen
- Electronic counter-surveillance
- Insider threats to propriety information
- Methods of investigating corporate espionage
- Programs for safeguarding proprietary information
- Measures and procedures of minimizing theft of data and intellectual property
6. Identity Theft
- Definition of identity theft
- Perpetrators of identity theft
- Characteristics of victims of theft
- Methods of committing identity theft
- Types of identity theft schemes
- Ways of stealing information
- Responding to identity theft
- Methods of preventing identity theft
7. Contract and Procurement Fraud
- Definition of contract and procurement fraud
- Methods of procurement
- Stages/phases in procurement process
- Categories of procurement fraud schemes
- Preventing and detection of contract and procurement fraud
8. Computer and Internet Fraud/Cyber Crime
- Definition of computer and internet fraud
- Definition of Cyber Crime
- Types of computer and internet/Cyber fraud:
- Electronic Commerce and information Security
- Prevention, detection of computer and internet/Cyber Crime
- Computer/Cyber Security
9. Financial Institution Fraud
- Definition of financial Institution fraud
- Types of financial institution frauds
- Prevention and detection of financial institution frauds:
- Financial Action Task Force and money laundering and Terrorist
- Basel committee on banking supervision recommendations
10. Payment System Fraud Schemes
- Definition of payment system fraud
- Types of payment system and the fraud schemes
- Prevention and detection of payment system fraud schemes
11. Insurance and Health Fraud
- Definition of insurance fraud
- Insurance fraud schemes
- Prevention and detection of insurance fraud
- Definition of Health care fraud
- Health care fraud schemes
- Prevention and detection of health care fraud
12. Consumer Fraud
- Investment fraud schemes
- Telemarketing fraud schemes
- Confidence games fraud schemes
13. Case Study – Occupational and Organisational Crimes
- Identify the asset misappropriation and corruption schemes
- Identify the health care fraud schemes
- Identify the red flags
- Identify the preventive and detective control gaps that were present when the fraud occurred
