Overview

In this class, we will focus on the issues related to the security and integrity of the telco when it comes to accounting fraud.

Accounting fraud represents one of the largest and the best understood of the telco fraud domains. Unfortunately, while well understood by accountants in other industries , telco fraud officers often need some basic education in these areas. In this class, we consider the overall category of accounting fraud and the history, role and major components of the accounting process.
This class will provide the student with a comprehensive review of telco accounting fraud risks, principle and how to detect and prevent accounting frauds from occuring.

The issues of fraud detection, deterrence and prosecution are more sensitive in this area than in any other area. While people will hardly ever resist the thought of prosecuting outright professional criminals, it often gets to be much more difficult to figure out what do to about internal fraud cases such as accounting fraud. In this course, we will provide students with a set of step-by-step guidelines for the detection, investigation and case management process.

Duration : 1 Day

Who Should Attend?

Telco Fraud Professionals who are interested in the specific risks and vulnerabilities involved in the sensitive area of Accounting Fraud.

1-Day Crash Course: Telco Accounting Fraud (TFO202) Curriculum Outline Cash and Expense Fraud Mgmt Purchasing, Payroll, H/R and Capital Frauds Accounts Payable, Accts Recivable Frauds Inventory and Logistics Frauds Customer Frauds and Financial Forensics

Key Concepts include:

• The size, extent and nature of customer and employee based fraud
• The primary domains of customer and employee based fraud including:
  • CRM
  • Sales Channel
  • Supply Chain
  • Inventory Management
  • Accounting and Administration Fraud
  • Key Domain Characteristics
  • Targets
  • Methods of Ingress
  • Principle Exploits
• Methods for detection of fraud in each of these cases
• Forensic Accounting techniques
• Accounting Fraud Evidence Gathering

GRAPA Certification Credit

Successful completion of this course, testing and experience verification will result in the student being awarded GRAPA Fraud Officer Competency Credit for the following areas from the GRAPA Fraud Officer "Body of Knowledge":

• CRM and Sales Fraud Domain Analysis and Method of Address (MOA)
• Supply Chain and Inventory Mgmt Fraud Domain Analysis and MOA
• Accounting and Administration Fraud Domain Analysis and MOA
• Financial Audit Techniques, Methods and Objectives
• Sales Channel Exploits (Methods of Intrusion, Target Domains, Cases)
• Inventory and Supply Chain Exploits (Methods of Intrusion, Target Domains, Cases)
• Accounting Fraud Exploits (Methods of Intrusion, Target Domains, Cases)
• Investigative procedures and techniques
• Case management: Building Cases and Advocacy for Case prosecution
• Prosecution: Methods, Issues and Benefits
• Case Dispensation and Resolution
• Customer Fraud Exploits (Methods of Intrusion, Target Domains and Case Management
• Case Development Workshop