CFRS

أخصائي معتمد في مخاطر الاحتيال

Fraud Risks cannot be managed if they are not identified. Fraud Professionals need to have the ability to identify fraud risks in any process they encounter and most importantly, they need to have the ability to train and guide process owners in identifying fraud risks. Therefore, this section will focus on the key techniques that fraud professionals need to acquire to effectively identify fraud risks. Participants will conduct several case studies that will enable them to effectively identify and document fraud risks that may result in different types of fraud schemes across different industries.

Once Fraud Risks are identified participants need to learn how to design anti-fraud controls that mitigate identified fraud risks. We will not only focus on the effective design of anti-fraud controls but also the challenges faced by many organizations in ensuring that these controls not only exist in form but also in substance. This section will focus on the following:
→ Automated Vs. Manual Controls
→ Preventive & Detective Controls
→ Control Reports & Data Analysis
→ Technology & Related Controls
→ Whistleblowing system
→ Code of Ethical Conduct
→ External Auditors
→ Effective Internal Audit Functions
→ Whistleblowing Systems
→ Anti-Fraud Policy
→ Employee Support Programs
→ Fraud Trainings for Executives/ Employees
→ Dedicated Fraud Department
→ Fraud Risk Assessment
→ Proactive Data Monitoring / Analysis
→ Rewards for Whistleblowers

Although the main aim of this program is to focus on fraud prevention through the design and implementation of an effective Fraud Risk Management Framework. We have allocated a section on fraud investigations to ensure that participants can implement one of the Fraud Risk Management components relating to Fraud Investigations & Corrective Action Plans. This section will briefly cover the following:
→ Why conduct fraud examinations?
→ What fraud examinations entail?
→ Fraud Theory Approach
→ Fraud Response Plan
→ Initial Response to Suspicions or Allegations of Fraud
→ Planning & Conducting Formal Investigations
→ Investigation Plan
→ Pre-Fraud Examination
→ What are the Goals From the Examination?
→ Determine Scope of Investigation
→ Establish Investigation Timeframe
→ Outline the Course of Action
→ Analyzing Documents
• Types of Evidence
• Forensic Documentation Examinations
• Chain of Custody
→ Interviewing
• Characteristics of Successful Interview
• Elements of Conversations
• Inhibitors of Communications
• Facilitators of Communication