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At the end of the course students should be able to;Understand basic fraud examination concepts,Understand the various causes of fraud red flags,Perform Fraud Risk Assessment,Profile a fraudster and demonstrate sound knowledge in fraud examination,Understand the Fraud Tree,Apply knowledge of the Fraud Trial Angle to profile fraudsters,Understand the qualified skills and competences of Fraud Examiners,Appreciate the qualities of a Fraud Examiner,Understand the most common types of fraud businesses facein the current environment and the prevention and detection methods,Explain effective anti-fraud detection control mechanisms,Explain fraud prevention strategies in an organization,Define and explain basic Forensic Accounting Concepts,Understand the fundamental principles and objectives of Forensic Accounting,Examine a factrelated to economic damages, business valuation or other investigations,Understand the basic concept of red flags, such as accounting anomalous, analytical anomalous and behavioral patterns among others.,Explain theessential skills set required for the Forensic Accounting profession,Outline the Major component of Assets Misappropriation Schemes,Define skimming and describe the most common skimmingschemes,Identify major users offorensic accounting informationand their specific needs,Define Fraudulent Disbursement and explain its majorcomponent,Explain theMethods of Making Illegal Payments in Corruption Schemes,Explain Payroll Schemes, Lapping, Bid –Rigging, Cheque Tampering and Corruption,Identify the education and qualification forensic accountants must possess in order for them to be admitted as expert witnesses in any court of competent jurisdiction.,Explain theRecommendations made by the Treadway Commission to curb Fraudulent Financial Reporting,Examine theresponsibilities of signing officers under the Sarbanes-Oxley Act |
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