Course Overview
•What is Fraud?
•Fraud Triangle and Fraud Diamond
•Fraud Tree-Types of Internal and External Frauds
•Fraud Typologies-External and internal
•Anti-Fraud Framework-Prevention, Detection, Investigation and Response
•Fraud Risk Assessment-Internal and External Frauds
•External fraud prevention
•Internal controls for Fraud prevention-Internal Frauds
•Internal Fraud Detection mechanisms-Indicators, Red Flags, Data Analytics and machine learning
•Fraud Response and Reporting mechanism
•Whistleblower Framework
•COSO-Fraud Risk Management Framework