Introduction to Fraud Examination

This course provides a comprehensive introduction to fraud examination, focusing on the key aspects of investigating and detecting fraudulent activities. Students will learn to develop effective fraud investigation strategies, plan and organize investigations, and apply best practices in evidence collection and preservation. Emphasis is placed on conducting various types of interviews, including information-seeking, confirmation-seeking, and admission-seeking, to gather critical information and elicit confessions. The course also covers legal and ethical considerations in fraud examination, risk assessment techniques, and the preparation of thorough investigation reports. By the end of the course, students will be equipped with the skills and knowledge to conduct efficient and ethical fraud investigations.

1. Fraud Investigation Strategy:
   By the end of this module, students will be able to develop and implement a comprehensive fraud investigation strategy, identifying key objectives, risks, and appropriate investigative techniques to ensure the effective detection and resolution of fraudulent activities.
2. Planning the Investigation:
   By the end of this module, students will be able to create a detailed investigation plan that outlines the scope, resources, timeline, and methodologies for investigating fraud, while ensuring compliance with legal and ethical standards.
3. Conducting Different Types of Interviews (Information-Seeking, Confirmation-Seeking, Admission-Seeking):
   By the end of this module, students will be able to conduct three types of interviews—information-seeking, confirmation-seeking, and admission-seeking—using effective questioning techniques.
4. Legal and Ethical Considerations:Understand legal and ethical issues in fraud examination, ensuring compliance with laws and regulations.