Course Outline 

Module 1: Understanding Procurement Fraud and Risk Areas

• Overview of procurement fraud and corruption

• Procurement cycle and high-risk stages

• Common fraud schemes: bid rigging, collusion, kickbacks, conflict of interest

• Fraud risk factors and red flags

• Roles of auditors and investigators in procurement fraud

• Case Study: Analysis of a real procurement fraud case

Module 2: Procurement Fraud Audit Planning and Techniques

• Risk-based procurement audit planning

• Audit objectives, scope, and methodologies

• Use of data analytics in procurement audits

• Reviewing procurement policies, procedures, and compliance

• Sampling techniques and audit evidence

• Practical Exercise: Developing a procurement fraud audit plan

Module 3: Fraud Investigation Methods and Evidence Gathering

• Transitioning from audit to investigation

• Forensic accounting techniques in procurement fraud

• Document review and transaction analysis

• Digital evidence and email review considerations

• Chain of custody and evidence preservation

• Workshop: Evidence identification and analysis

Module 4: Interviews, Reporting, and Case Management

• Interview planning and interview techniques

• Conducting admission-seeking and information-gathering interviews

• Managing whistleblower information and confidentiality

• Documentation and investigation working papers

• Writing clear, defensible investigation reports

• Role Play: Conducting a fraud interview

Module 5: Fraud Prevention, Controls, and Follow-Up Actions

• Strengthening procurement controls and segregation of duties

• Fraud prevention strategies and ethical culture

• Corrective actions and recovery of losses

• Supporting disciplinary, legal, and regulatory processes

• Monitoring implementation of recommendations

• Capstone Exercise: Developing a procurement fraud risk mitigation plan