Fraud Investigation and Detection for Public Sector Accountants & Auditors

Program overview:

Government auditors have a variety of roles related to fraud ranging from limited involvement to complete responsibility for the internal investigation and reporting to law enforcement. This course helps government auditors understand and redefine their roles. It provides practical approaches government auditors can use to increase their own effectiveness in detecting and responding to fraud, as well as help management fight dishonest and fraudulent activities.​

For whom:

Auditors both internal and external, finance personnel, senior management, operational controllers, risk officers, and all those who seek to detect, prevent and investigate fraud risk in the Public sector organizations.

Learning objectives:

At the end of the program, you will be able to:

• improve fraud detection in their routine audit activities;
• refine their investigative skills and learn how to help their ministry, department or agency address the challenges of fraud;
• acquire modern techniques for detecting and investigating fraud;
• design investigation methods, strategies and approaches to help fight fraud in their ministry, department or agency; and
• carry out fraud investigation professionally and confidentially with fraud documentation and fraud reporting skills.

Course outline:

Day 1: Fraud Concepts and Challenges

• Concepts of Fraud and its’ challenges in the Public Sector
• Dealing with Fraud Management
• Expectations about Detection and Investigation
• Emotional responses to fraud
• Who really steals and the role of controls

Day 2: Dealing with Fraud in Government Environment

• How fraud in government is different
• Creating an environment hostile to fraud
• Defining fraud-related responsibilities and expectations
• The role of fraud policy and Policy Deployment
• Why government auditors don’t detect fraud

Day 3: Fraud Detection

• The five-step approach to fraud detection
• Understanding symptoms of fraud
• Relating fraud exposures to symptoms and audit program steps
• Practical use of behavioral red flags
• Fraud exposures and case examples
• The Impact of Technology on Fraud
  • Using data mining to detect fraud
  • Computer crime examples
• Understanding your symptoms

Day 4: Fraud Challenges Related to Purchasing and Contracting

• Fraud in the purchasing process
• Exposures in contracting
• Identifying and proving kickbacks
• Suggestions for auditing purchasing and contracting

Day 5: Fraud Investigation and Prevention Strategies

• The government auditors’ role in investigations
• Conducting complete investigations
• How to prove wrongdoing using an investigation checklist
• Tools, Techniques and Strategies for effective Fraud Investigation
• Practical Approaches to Prevention
  • The four steps for fraud prevention
• Mobilizing management in the fight against fraud / Report Writing

The Course Package: Includes: Course material in soft copy, Tea break, Lunch, City tour, and certificate of attendance. A laptop with the soft copy of the course material loaded with a carrying bag will be presented to the participants at the end of the course.

Note: Payment is either U$D or the prevailing parallel market rate. We do not accept government official rate.

Training Methodology

• Methodology: Lectures, discussions, exercises, case studies, audio-visual aids will be used to reinforce these teaching/learning methods

For bookings and inquiries, call: +234-8051365946, +234-7087578814 (Office Lines)

24/7 Lines: +234-8068933608, +234-8029170491 & +234-8145745664 & +234-9112830607

Or send us an email:  info@hcaglobalconsult.com or hcaglobalconsult@gmail.com