Table Of Contents - Advanced Fraud Audit School

• Understanding How Fraud Occurs
  • What Constitutes Fraud
  • How To Write A Fraud Scenario
  • Understanding Each Element Of A Fraud Risk
  • Incorporating The Fraud Audit Matrix
• Conducting The Fraud Audit
  • Implementing A Fraud Audit Methodology
  • Building Fraud Audit Procedures
  • Linking Audit To The Investigation
  • How To Evaluate The Level Of Sophistication Of Fraud Concealment Strategies
  • Correlating Fraud Concealment To The Audit Procedure
  • Using Decision Trees To Build A Fraud Audit Plan
  • Suspicious Transaction Theory
• Fraud Audit: Bribery And Corruption
  • Developing An Audit Response To Bribery
  • Creating The Comprehensive Fraud Register
  • How Bribery Is Concealed
  • Proving The Elements Of Bribery
  • Key Legal Statutes
• Fraud Audit: Disbursement Fraud Schemes
  • Understanding The Five Inherent Schemes
  • Creating The Comprehensive Fraud Register
  • How To Link Schemes To The Embezzlement Theory
  • How To Identify Fraudulent Disbursements
  • Audit And Investigative Procedures
• Fraud Data Mining
  • Developing A Fraud Data Mining Plan
  • A Scheme Approach To Detecting Fraud
  • Fraud Data Mapping
  • Data Mining For Shell Companies
  • Data Mining For Corruption
• Writing Your Fraud Report
  • Elements Of Good Fraud Finding
  • How To Write Your Fraud Audit Report
  • Preparing Your Report For Legal Referral
  • Legal Considerations When Communicating A Fraud
• Company Hotlines
  • Analyzing Hotline Allegations
  • Determining The Credibility Of Hotline Allegations
  • Documenting The Organization’s Response To Allegations
• Performing The Internal Fraud Investigation
  • Steps Involved In Conducting An Internal Investigation
  • Developing The Preliminary Fraud Theory
  • How To Establish Intent
  • Using The Required Act Approach
  • Understanding The Rules Of Evidence
  • Preparing Your Case For Legal Referral
• Legal Elements Of Fraud
  • Criminal Vs. Civil
  • Identifying The Required Acts Of An Illegal Activity
  • Using Direct And Circumstantial Evidence
  • Establishing The Intent Factor
  • Fact Witness Vs. Expert Witness
• Interviewing
  • Preparing For The Interview Process
  • Leveraging The Fraud Scenario Approach
  • Managing A Reluctant Witness
  • Connecting The Fraud Scenario To The Illegal Act
• Interrogation
  • Securing The Admission
  • Legal Considerations
  • Using Physical Evidence, Admission Seeking Questions
  • Securing An Oral Confession
• Preparing Your Work Papers
  • Legal Considerations
  • Making Work Papers Legal Proof
  • Integrating Work Papers Into Final Reports
• Critical Fraud Policies
  • Fraud And Corruption Policies
  • Fraud Response Policy
  • Suspicious Transaction Policy
  • Internal Fraud Policies