Topics

• Introduction: difference between occupational fraud and abuse
• Categories of fraud: asset misappropriation, corruption and fraudulent financial

statements

• The methodology of fraud examination
• Skimming
• Cash larceny
• Billing schemes: personal purchases with company funds
• Check tampering
• Payroll schemes, expense reimbursement schemes and register disbursement schemes
• Noncash assets misappropriation schemes, concealing of inventory shrinkage
• Accounting principles and fraud
• International regulations on fraud, corruption and terrorism
• Corruption and Conflicts of Interest
• Fraud in Financial Statements: responsibility of the entity and reporting to users
• The impact of Sarbanes- Oxley Act on corporate governance
• The elements of an anti-fraud policy
• Interviewing witnesses
• Conducting investigations and writing reports