Testing for Occupational Fraud

This course provides the basic knowledge needed to understand and identify different types of occupational fraud that may exist in organizations.

Why you should take this course.

For users with an intermediate knowledge of this topic, and are searching for a deeper understanding of its evolving complexities.

Here are the learning objectives we'll cover.

• Explain what fraud is, why a person may commit fraud, and the impact fraud has on an organization.
• Recognize the different types of occupational fraud included in the Association of Certified Fraud Examiners' Fraud Tree.
• Identify risk management program best practices and various types of anti-fraud controls.

Here are the topics we'll cover.

1. Fraud Basics

   • What is Fraud?
   • The Fraud Triangle
   • Fraud Risk Management
   • Fraud Around the World
   • Fraud Controls

2. Corruption

   • Conflict of Interest
   • Bribery
   • Illegal Gratuities
   • Economic Extortion
   • Corruption Case Studies

3. Asset Misappropriation

   • Theft of Cash
   • Theft of Receipts: Skimming
   • Theft of Receipts: Cash Larceny
   • Fraudulent Disbursements: Billing Schemes
   • Fraudulent Disbursements: Payroll Schemes
   • Fraudulent Disbursements: Expense Reimbursement Schemes
   • Fraudulent Disbursements: Check and Payment Tampering
   • Fraudulent Disbursements: Register Disbursements
   • Inventory Misuse
   • Larceny
   • Asset Misappropriation Case Studies

4. Financial Statement Fraud

   • Net Worth/Net Income Overstatements
   • Net Worth/Net Income Understatements
   • Financial Statement Fraud Case Studies