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

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

Practical illustrations.

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

Practical illustrations.

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

Financial statements fraud-introduction

Practical illustrations.

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Part III- Revenue-based schemes: symptoms.

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Part III- Revenue-based schemes: symptoms.

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Part III- Revenue-based schemes: symptoms.

Resolution of practical cases.

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Part III- Revenue-based schemes: symptoms.

Resolution of practical case studies.

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Part IV- Asset-based Schemes

Practical illustrations.

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Part Iv - Asset-based Schemes

Resolution of exercises.

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Part IV - Asset-based Schemes

Resolution of Exercises.

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Part V - Liabilities-based schemes and symptoms.

Practical illustrations.

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Part V - Liability-based Schemes

Practical illustrations.

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Part V- Liability-based schems

Resolution of exercises.

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Part VI - Other Financial Fraud Schemes.

Practical illustrations.

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In -class presentations case studies

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Part VII - Other financial fraud schemes.

Concepts and illustrations.

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Assessment.