XCPD-563 Detecting Misappropriations
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This class concentrates on common misappropriation schemes and detection methods. Successful forensic examiners need to understand how these schemes are perpetrated and detected. Students will learn how to identify, detect, and document misappropriation schemes. Interviewing techniques in addition to evidence gathering techniques will be taught.
Course topics will include:
- Skimming and cash larceny
- Schemes including billing, check tampering, payroll, expenses reimbursement, register disbursement, and non-cash asset.
At the completion of the course, a successful student will be able to
- List and understand the two principal categories of skimming schemes.
- Explain the 5 common types of cash misappropriation.
- Describe the 9 common schemes involving sales skimming.
- Define what "lapping" is and how it is used to hide skimming schemes.
- Define cash larceny, billing schemes, check tampering, ghost employee.
- Define what a shell company is and outline the common process by which it is formed.
- List and understand six common ways billing schemes are committed.
- Understand the five principal categories of check tampering.
- Differentiate between forged maker and forged endorsement schemes.
- List and explain the two main categories of payroll fraud.
- Explain the types that constitute expense reimbursement fraud.
- Review four methods by which employees commit commission schemes.
- Explain the elements that constitute a register disbursement and a non-cash asset scheme.
- Be able to provide high-level guidance on the many controls and procedures that can be used to prevent and detect various schemes.
- Explain the four basic steps of interviewing.
- Describe the structured Interview and NeuroLinguistic Programming. Provide instructional guidance on methods to document schemes.