❗The content presented here is sourced directly from Udemy platform. For comprehensive course details, including enrollment information, simply click on the 'Go to class' link on our website.

Updated in [July 25th, 2023]

This course provides an understanding of the motivations that drive individuals to commit fraud and the barriers that deter them from doing so. It also covers how to build a comprehensive anti-fraud program to integrate the aspects of fraud prevention, detection and deterrence. Participants will learn the difference between organized crime and occupational fraud, and the implications of facing one situation or another. They will also gain knowledge on the means of identifying alleged fraud, the relationship between reporting and monitoring mechanisms, as well as the actions prior to a formal fraud investigation that the organization may take. Additionally, the course covers the initial assessment of complaints and the decision whether or not to move forward with an investigation. It also covers the integration of the multidisciplinary research team, as well as the way to coordinate it in pursuit of shared objectives. The role of different professionals in the interdisciplinary fraud investigation team, the stages and instances of the research process, from the initial elaboration of hypotheses to their refinement and obtaining of evidence, the legal implications of fraud investigation and the different strategies to be followed by the victimized organization, the contribution that the forensic auditor can make to the investigation process and the techniques used, and the documents emerged as part of the research process and the research report are also discussed.

Course Syllabus

Introduction

Investigation skills

The antifraud program

Organized crime

Occupational fraud

The road to corruption

The investigation start

Performing the investigation

The forensic auditor in the investigation process

Documenting & reporting the investigation results