FRD510 – Principles of Fraud Examination
Principles of Fraud Examination provide a wealth of informative and entertaining insights into the complex social factors behind fraudulent behaviours. The course also provides a broad overview of the field of Fraud Examination – from what fraud is, to how it is committed, detected and deterred. Fraud examination is the procedure that is carried out to determine if fraud has taken place. If there is evidence that fraud has taken place, investigations are normally conducted to arrest the fraudster. Coverage begins with an explanation of fraud examination methodology, followed by detailed examination of the most prevalent fraud schemes used by employees, owners, managers and executives.
CRM504 – Criminal Interrogation and Confessions
To be successful as a fraud examiner, you must be able to conduct effective interviews, draw out the truth from suspects and identify stages of deception. You may explore supplemental options to your current practice with included class discussions with field applications.
Criminal Interrogation and Confessions includes transcripts from actual interviews and interrogations, as well as communication examples from other sources that reflect those times when one person communicated with another, and the exchange provided learning material.
Ancient and historical sources from modern-day concepts of inquiry, persuasion, and deception are also cited.
FRD506 – Financial Investigation and Forensic Accounting
Embezzlement, graft, fraud and money laundering are among the hardest crimes to prosecute. Investigation is impossible without an understanding of the law, accounting, finance and banking procedures. Law enforcement must have the proper weapons to combat the evolving sophistication of financial crimes.
Financial Investigation and Forensic Accounting offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The course will guide law enforcement and prosecutors from detection through indictment and conviction.
The mechanics of gambling, fraud and money laundering are explained. You will learn how prosecutors present the tax codes, off-shore banking laws, and the Racketeer-Influenced and Corrupt Organization (RICO) statutes to judges and juries. Financial Investigation and Forensic Accounting details the exacting legal standards for the successful execution of warrants, seizures and forfeitures. This course provides an invaluable approach to the detection and prosecution of economic crime.
FRD508 – Forensic and Investigative Accounting
Forensic and Investigative Accounting is comprised of five parts: The first part defines the discipline and practice of forensic accounting, including a brief history of forensic accounting globally. It also contains a description of the various forensic specialties, career opportunities, associations and certifications, which will be helpful in you deciding what area you wish to specialize in. The second part deals with uncovering a wide variety of accounting crimes. These include financial statement fraud, misappropriation of assets, indirect methods of reconstructing income and money laundering.
Attention shifts to the courtroom in the third section, with discussions of courtroom procedures, proper evidence management, the calculation of damages and damage expert reports, antitrust litigation and federal Fraudulent Claims Act litigation. Cybercrime is the subject of the fourth part, which provides an overview of techniques for tracing hackers, an incisive survey of federal and state computer crime statutes and a chapter on cybercrime loss valuations, including valuations for recovery purposes under “hacker” insurance policies.
The final part focuses on business valuations, especially in the context of economic measurements associated with litigation. The primary business valuations methods are discussed and illustrated.