Course Modules

Module 1: Introduction to Fraud and Forensic Auditing

• Definition and scope of fraud
• Types of fraud: financial, procurement, payroll, asset misappropriation, cyber fraud
• Fraud red flags and behavioral indicators
• Role of forensic auditing in corporate governance
• Case study: classic internal fraud schemes

Module 2: Fraud Detection Techniques and Internal Controls

• Risk assessment methodologies
• Internal control systems and prevention strategies
• Data analytics for fraud detection
• Using forensic accounting tools and software
• Exercise: Review sample internal controls and identify weaknesses

Module 3: Evidence Collection, Preservation and Documentation

• Legal considerations in evidence gathering
• Chain of custody principles
• Digital evidence: emails, logs, metadata, mobile forensics
• Documentation standards and field notes
• Activity: Preparing evidence collection checklists

Module 4: Investigation Skills, Interviewing and Interrogation Techniques

• Planning and conducting investigative interviews
• Questioning methods and psychological cues
• Handling whistleblowers and confidential informants
• Ethics in interrogation and conflict resolution
• Role play: Interviewing a suspected fraud case participant

Module 5: Reporting, Case Presentation and Investigation Closure

• Drafting factual and objective forensic investigation reports
• Structuring findings, conclusions and recommendations
• Presenting evidence to management or legal authorities
• Post-investigation monitoring and remediation plans
• Simulation: Prepare and present a fraud investigation report