(CREATIVE ACCOUNTING, FINANCIAL STATEMENT FRAUD, MONEY LAUNDERING AND INVESTIGATION & EXPERT WITNESS TESTIMONY)

1.       Pre-reading materials

2.       Overview of Creative Accounting

3.       Methods of Creative Accounting

4.       Techniques and the red flags of fraud

5.       The Fraud Triangle

6.       What is a Red Flag?

7.       Why are Red Flags important?

8.       The Importance of Red Flags for Fraud

9.       General Red Flags

10.   Opportunity Red Flags

11.   Employee Red Flags

12.   Management Red Flags Changes in Behaviour “Red Flags”

13.   Red Flags in Cash/Accounts Receivable

14.   Red Flags in Payroll

15.   Red Flags in Purchasing/Inventory

16.    How minority shareholders get cheated

17.   Fraud Perpetrated through the Development of False Financial Statements

18.   Financial Statement Fraud

19.  Internal Controls

20.  Financial Statement Fraud: Detecting the Red Flags

21.   Detection methods for general financial statement frauds

22.   Specific Red Flags

23.   Fraud Categories

24.   Fraud perpetrated through the misuse of corporate resources

25.   Fraud perpetrated through third party intervention

26.   Fraud perpetrated through false revenue recognition

27.   Fraud perpetrated through derivatives

28.   Money Laundering – definition

29.   Examples of Money Laundering Activities

30.   Fraud in computer environment

31.   Legal Issues in Prevention of Fraud

32.   Trans-Jurisdictional Problems

33.   Sentencing

34.   Economic justification for eliminating Fraud

35.   Social justification for eliminating Fraud

36.   International justification for eliminating Fraud International justification for eliminating Fraud

37.   Moral justification for eliminating Fraud

38.   Mechanisms for dealing with Fraud

39.   The organizational planning framework for forensic audit and  investigation

40.   Investigation and Expert Witness Testimony

41.   What is fraud investigation

42.   Fraud investigation versus Accounting Audit

43.   Steps in Conducting a Fraud Investigation

44.   Forensic Accountants traits

45.   Physical Indicators during interview

46.   Types of Witnesses

47.   Qualification of Witness and Rule of Evidence

48.   Quality of Evidence

49.   Security and Confidentiality

50.   Dealing with Lawyers and court room situation

51.   Example of Expert Witness Testimony

52.   References

 Call or mail the author for this paper: Dr. Richard Mayungbe +2348033467639