Detailed data analysis is the primary tool for spotting fraud within an organization. What has been missed is that fraud is committed by people, and people engage in fraud based on behavioral conditions that can be spotted. In the Behavioral Forensics course, we address the behavioral effects that can arise when employees engage in fraud, behavioral red flags, the role of emotions in triggering fraudulent behavior, how auditors can use this information, and many related topics. After taking this fraud CPE course, you'll be more capable of spotting behavioral cues that indicate the presence of fraud.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Recognize the situations in which fraud is more likely to be committed.
Specify the various elements of the fraud triangle.
Identify the differing behavioral effects when fraud is conducted by an individual, a group, and an entire organization.
Recognize how fraudulent behavior can be internalized as being acceptable.
Identify the various behavioral red flags associated with fraud.
Recognize the deception tactics that may be used to mislead an auditor.
Major Topics
The Nature of Fraud
The Fraud Triangle
Characteristics of Fraudulent Behavior
The Impact of Dominance in Behavior
Ethics as Learned Behavior
The CEO-CFO Relationship
The Role of Emotions in Triggering Fraudulent Behavior
What Fraud Perpetrators Desire
