Fraud is a booming business today. With fraud schemes becoming more sophisticated and defense attorneys more proactive, there is a need for more interaction among auditors, investigators and prosecutors. Often, task forces are assembled for this purpose. Learn how each team member contributes to the success of such joint efforts and learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Auditors learn the pitfalls to avoid in pursuing fraud on their own and how to discern whether a potential fraud scheme they have identified in an ongoing audit may be prosecutable.
Who Should Attend?
Auditors, investigators and attorneys at all levels who participate on task forces to uncover fraud schemes and prosecute the perpetrators. Also for auditors wanting to know the rules that apply in independently pursuing fraud as part of an audit. Level: Intermediate.
Objectives:
Describe and apply the five elements of a prosecutable fraud scheme
Be conversant with the criteria used by prosecutors in making litigation decisions
Describe the current situation that mandates joint task-force efforts of auditors, investigators and prosecutors in combating fraud and the participant's role on such a task force
Contrast the standards of evidence that apply in auditing from those that apply in prosecuting fraud
Differentiate the various ways that a government agency may obtain evidence for use in administrative, civil and criminal cases
Describe the restrictions that a government agency must observe in obtaining evidence for use in prosecuting a criminal fraud case
Apply general litigation principles and procedures to audit planning, implementation and defense to include testifying
Describe the auditor's approach to testifying
Syllabus:
Module 1: Understanding the Fraud Case
Module 2: Audit/Investigation Joint Efforts
Module 3: Audit in the Legal Environment
Module 4: Applying the Fraud Elements to the Audit Plan
Module 5: A Guide to Audit Planning, Implementation, and Court Procedures
