Course Modules

Module 1: Introduction to Corporate Fraud and Fraud Risk Environment

• Definition, scope, and characteristics of corporate fraud

• Common types of internal and external fraud

• Fraud triangle and behavioral indicators

• Organizational vulnerabilities and risk culture

• Case study: Corporate fraud scandals and lessons learned

Module 2: Fraud Prevention, Internal Controls and Risk Assessment

• Designing effective anti-fraud internal controls

• Risk assessment frameworks and fraud risk mapping

• Segregation of duties, authorization controls, and monitoring

• Corporate ethics, whistleblowing systems, and governance structures

• Activity: Develop a fraud risk assessment template

Module 3: Fraud Detection Tools, Techniques and Emerging Trends

• Digital and financial data analytics for fraud detection

• Investigating suspicious transactions and patterns

• Red flags in procurement, payroll, inventory, and expense claims

• Electronic evidence, metadata, and system logs

• Exercise: Analyze sample data for fraud indicators

Module 4: Fraud Investigation, Evidence Collection and Forensic Analysis

• Planning and conducting investigations

• Document review, tracing assets and financial analysis

• Chain of custody and legal considerations

• Interviewing witnesses and suspects

• Role play: Conduct a fraud investigation interview

Module 5: Fraud Reporting, Case Management and Recommendations

• Writing professional forensic investigation reports

• Presenting findings to management, audit committees, or authorities

• Corrective actions, remediation, and follow-up monitoring

• Preventive strategies and continuous improvement

• Simulation: Prepare a complete fraud case report