Fraud and Corruption Schemes CFFE Notes
KASNEB CFFE Module One Notes
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UNIT DESCRIPTION
This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to identify schemes and categories of fraud, the red flags and the preventive and detective measures and procedures related to the various fraud schemes.
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CONTENTS:
- Fraud/Corruption Schemes
1.1 Definition of fraud
1.2 Definition of corruption
1.3 Occupational fraud
1.4 Organisation fraud/crime
1.5 The fraud tree
1.6 The red flags/indicators of fraud
1.7 Current trends of fraud schemes
1.8 Emerging fraud /corruption schemes - Financial Statement Fraud
2.1 Definition of Financial Statement Fraud
2.2 Why Financial Statement fraud is committed
2.3 The cost of financial statement fraud
2.4 Types of financial statement fraud schemes
2.5 Trends in Financial Statement fraud
2.6 Red flags associated with financial statement fraud
2.7 Techniques of Detecting financial statement fraud
2.8 Financial statement analysis
2.9 Controls related to financial statement fraud - Asset Misappropriation
3.1 Definition of asset misappropriation
3.2 Types of asset misappropriation frauds
3.3 Cash receipts: Skimming, cash larceny and theft of cash on hand
3.4 Fraudulent disbursements: Register disbursement schemes, check tampering schemes, electronic payment tampering schemes, billing schemes, payroll and expense reimbursement schemes
3.5 Inventory and other assets: Misuse of inventory and theft
3.6 Misappropriation of intangible assets
3.7 Prevention of asset misappropriation schemes - Bribery and Corruption
4.1 Definition of bribery and corruption
4.2 Corruption schemes
4.3 Techniques of detecting bribery /corruption schemes
4.4 Methods of making corrupt payments
4.5 Prevention and detection of corruption - Theft of Data and Intellectual Property
5.1 Definition of theft of data and intellectual property
5.2 Types of data and intellectual property
5.3 Ways information is lost or stolen
5.4 Electronic counter-surveillance
5.5 Insider threats to propriety information
5.6 Methods of investigating corporate espionage
5.7 Programs for safeguarding proprietary information
5.8 Measures and procedures of minimizing theft of data and intellectual property - Identity Theft
6.1 Definition of identity theft
6.2 Perpetrators of identity theft
6.3 Characteristics of victims of theft
6.4 Methods of committing identity theft
6.5 Types of identity theft schemes
6.6 Ways of stealing information
6.7 Responding to identity theft
6.8 Methods of preventing identity theft
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- Contract and Procurement Fraud
7.1 Definition of contract and procurement fraud
7.2 Methods of procurement
7.3 Stages/phases in procurement process
7.4 Categories of procurement fraud schemes
7.5 Preventing and detection of contract and procurement fraud - Computer and Internet Fraud/Cyber Crime
8.1 Definition of computer and internet fraud
8.2 Definition of Cyber Crime
8.3 Types of computer and internet/Cyber fraud:
8.3.1 Electronic Commerce and information Security
8.4 Prevention, detection of computer and internet/Cyber Crime
8.5 Computer/Cyber Security - Financial Institution Fraud
9.1 Definition of financial Institution fraud
9.2 Types of financial institution frauds
9.3 Prevention and detection of financial institution frauds:
9.3.1 Financial Action Task Force and money laundering and Terrorist
9.4 Basel committee on banking supervision recommendations - Payment System Fraud Schemes
10.1 Definition of payment system fraud
10.2 Types of payment system and the fraud schemes
10.3 Prevention and detection of payment system fraud schemes - Insurance and Health Fraud
11.1 Definition of insurance fraud
11.2 Insurance fraud schemes
11.3 Prevention and detection of insurance fraud
11.4 Definition of Health care fraud
11.5 Health care fraud schemes
11.6 Prevention and detection of health care fraud - Consumer Fraud
12.1 Investment fraud schemes
12.2 Telemarketing fraud schemes
12.3 Confidence games fraud schemes - Case Study – Occupational and Organisational Crimes
13.1 Identify the asset misappropriation and corruption schemes
13.2 Identify the health care fraud schemes
13.3 Identify the red flags
13.4 Identify the preventive and detective control gaps that were present when the fraud occurred