Course Agenda

Course Timings: Registration and coffee will be at 8:00 on Day One. All five days will commence at 8:30 and conclude at 14:30 followed by lunch. Refreshments will be served at appropriate intervals.

Introduction
This course will use workshops to illustrate the challenges of investigating fraud. The case study will involve a fictitious company based in the Middle East.
• What frauds will you commit?
• How will you ensure you will not get caught?
• A whistleblower makes serious allegations
• How to interview the whistleblower
• Reporting the allegations to management

How Fraud Occurs
• Why do people commit fraud?
• Why investigate fraud?
• Anti-fraud policies and a fraud response plan
• How frauds are detected

The Investigation

Phase One: Desk Top Research
• How to report back to management

Phase Two: Planning The “Knock”
• Dealing with regulatory bodies, the press, investors and the police
• The interview
• External interviews, suppliers and witnesses
• Legal action
• Recovering monies

Resourcing The Investigation
• The ideal team
• External investigators and accountants

Evidence
• Internal evidence
• External evidence
• The role of surveillance
• Searching of offices
• Recording telephone calls
• Monitoring emails

Managing The Investigation
• Record keeping
• Confidentiality and “need to know”
• Keeping management informed

The Healthcheck
• Data mining principles
• Data matching
• Research

The Role Of the Lawyer
• Practical issues
• Preparing the evidences
• What to look for

Computer Forensics
• Practical issues
• Analysing the results
• What to look for
• Deleted material

The “Knock” – Preparing To Confront The Suspect
• Planning the interview
• Other concurrent actuals
• Witness statements
• Controlling the knock

Financial Recovery
• Asset tracing
• Overseas bank accounts
• Is it worth it?
• Fidelity insurance

The Right To Audit
• Dealing with external suppliers
• Auditing a supplier’s records
• How to interview a supplier

Fraud 666
• How to think like a crook
• Management frauds
• The support systems for fraudsters

An Alternative Way To Investigate
• The “turnaround” investigation
• How to investigate fraud when “we do not want any more fraud
  investigations”

Fraud Risk Assessment
• Identify key risks in your business
• Controls to reduce risk