This seminar provides attendees with a general overview of basic fraud concepts, as well as a review of specific areas such as statutes and standards related to the recording, reporting, and prosecution of fraudulent activities, internal auditor responsibilities in the audit for fraud, and fraud detection and prevention techniques. Also addressed during this seminar is the classification of frauds, investigation techniques, and fraud within information technology. The seminar will incorporate several case analyses of frauds perpetrated by employees and how such frauds were identified and investigated. The seminar will also introduce and incorporate the basic concepts of forensic analysis as a means of further investigating fraudulent activities by organization personnel, third party providers, and contractors.
- Provide organization decision-makers with enough information so that a business decision, consistent with policy and the entity's best interests, can be made regarding the identification and prevention of fraud.
- Define and explain the differences among several kinds of errors frauds and illegal acts that might occur in an organization.
- Increase individual fraud awareness within ongoing operations on how to minimize potential fraudulent activities from occurring.
- Explain the various auditing standards related to fraud and illegal acts.
- List and explain some conditions that can lead to frauds.
- Comprehend basic aspects of fraud detection.
- Obtain insight on fraud prevention and identifying weaknesses in internal control systems.
- Describe some extended procedures for finding fraud.
- Identify the importance of and differences between interviews and interrogations.
- Describe forensic accounting techniques.
- Identify evidence and documentary evidence.
- Understand the roles which people, physical environment, and observation play in the investigation of fraud.
If you would like to provide feedback for this course, please e-mail the NICCS SO at NICCS@hq.dhs.gov.