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1

Part I - Introduction to the course: syllabus and planning.

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2

Part I - Understand the fraud phenomenon: elements of fraud, fraud statistics; fraud triangle; and the basic concept of "red flags" (fraud risk factors), anomalous relationships, events, conditions, or symptoms that indicate an increased probability of fraud.

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3

Part I - Understand the fraud phenomenon: elements of fraud, fraud statistics; fraud triangle; and the basic concept of "red flags" (fraud risk factors), anomalous relationships, events, conditions, or symptoms that indicate an increased probability of fraud.

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4

Part II - The elements of fraud: the examination and investigation process.

Practical illustrations.

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5

Part II - The elements of fraud: the examination and investigation process. Continuation.

Practical illustrations.

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6

Part II - The elements of fraud: the examination and investigation process.

Financial statements fraud-introduction

Practical illustrations.

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7

Part III- Revenue-based schemes: symptoms.

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8

Part III- Revenue-based schemes: symptoms.

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9

Part III- Revenue-based schemes: symptoms.

Resolution of practical cases.

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10

Part III- Revenue-based schemes: symptoms.

Resolution of practical case studies.

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11

Part IV- Asset-based Schemes

Practical illustrations.

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12

Part Iv - Asset-based Schemes

Resolution of exercises.

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13

Part IV - Asset-based Schemes

Resolution of Exercises.

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14

Part V - Liabilities-based schemes and symptoms.

Practical illustrations.

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15

Part V - Liability-based Schemes

Practical illustrations.

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16

Part V- Liability-based schems

Resolution of exercises.

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17

Part VI - Other Financial Fraud Schemes.

Practical illustrations.

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18

In -class presentations case studies

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19

Part VII - Other financial fraud schemes.

Concepts and illustrations.

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20

Assessment.