Table of Content
Module 1: Foundations of Fraud
- What is Fraud? What Constitutes Fraud?
- Categories and Types of Fraud
- Occupational Fraud and Profile of the Typical Fraudster
- The Fraud Triangle: Pressure, Opportunity, Rationalization
- The Fraud Diamond: adding Capability
- Characteristics and Common Behavioral Red Flags of Fraud Perpetrators
Module 2: Fraud Schemes and Typologies
- First-, Second-, and Third-Party Fraud
- Billing, Skimming, Payroll, Expense, and Procurement/Vendor Fraud Schemes
- Identity Theft and Synthetic Identity Fraud
- Account Takeover (ATO) Fraud
- Insider and Employee Fraud
- Detecting Single, Second, or Third-Party Fraud
Module 3: Digital & Payments Fraud
- Card-Not-Present (CNP) and Card-Present Fraud
- UPI, Mobile Wallet, and Real-Time Payments Fraud
- E-commerce and Marketplace Fraud (chargeback fraud, triangulation fraud, refund abuse)
- Business Email Compromise (BEC) and Vendor Impersonation Fraud
- Phishing, Vishing, Smishing, and Social Engineering Fraud
- Deepfake, Voice-Cloning, and GenAI-Enabled Fraud
- Telecom and SIM-Swap Fraud
Module 4: Red Flags and Fraud Indicators
- Behavioral Red Flags (individual conduct, lifestyle indicators)
- Transactional Red Flags (structuring, velocity, round amounts, off-hours activity)
- Documentary and Accounting Red Flags
- Identifying Opportunities for Fraud
Module 5: Regulatory Framework, AML and Compliance
- Overview of Relevant Laws and Regulations (global)
- Anti-Money Laundering (AML) Fundamentals and the Fraud–AML Overlap
- KYC, CDD, and Enhanced Due Diligence (EDD)
- India Regulatory Context: RBI Guidelines, PMLA, FIU-IND Reporting
- Suspicious Activity/Transaction Reports (SAR/STR) — When and How to File
- Sanctions and PEP Screening Basics
- Global Standards: FATF Recommendations
- Forensic Accounting and Investigation Standards (FAIS)
- Consequences of Non-Compliance
Module 6: Fraud Risk Management
- Risk Basics and Sources of Risk
- Risk Identification, Analysis, and Assessment
- Risk Measurement and Handling Methods
- Risk Management and Financial Ratios
Module 7: Fraud Detection Techniques
- Recognizing the Symptoms of Fraud; Tips and Complaints
- Anomaly Detection Fundamentals
- Data Analysis Techniques for Fraud Detection
- Applying Benford's Law, Z-Score, and Correlation Analysis
- Industry-Specific Fraud Detection
- Network and Link Analysis for Fraud Rings and Mule Accounts
- Introduction to Predictive and Behavioral Analytics
Module 8: Fraud Monitoring Operations
- Fraud Monitoring Fundamentals and Monitoring Tools
- Risk-Based Monitoring
- Alert Generation and Rule-Based Monitoring Systems
- Alert Triage, Disposition, and Escalation Workflow
- False Positive Reduction and Rule Tuning
- Case Management Systems: An Overview
- Key Performance Indicators (KPIs) for Fraud Monitoring
- Feedback Loops and Continuous Improvement Strategies
Module 9: MS-Excel for Fraud Analytics
- Excel for Fraud Analysis: Sort, Filter, Pivot Tables
- Key Formulas and Functions for Transaction Analysis
- Logical, Date/Time, Lookup, and Reference Functions
- Building a Simple Fraud Dashboard in Excel
Module 10: SQL for Fraud Investigators
- SQL Basics: SELECT, WHERE, JOIN, GROUP BY
- Writing Queries to Identify Duplicate, Structured, or Outlier Transactions
- Aggregation and Pattern Queries for Fraud Analysis
Module 11: Tableau for Fraud Monitoring
- Tableau Basics, Working, and Data Terminology
- Data Types and Data Cleaning in Tableau
- Tableau Calculations, Functions, and Filters
- Building Fraud Monitoring Dashboards
- Case Study: Detecting Anomalies in Credit Card Transactions
Module 12: Fraud Investigation
- The Fraud Investigation Process, End to End
- Evidence Collection and Chain of Custody
- Interviewing Techniques and the Cognitive Interview
- Digital Forensics Basics for Fraud Investigators
- Writing the Fraud Investigation Report
- Working with Law Enforcement and Legal Teams
- Successfully Investigating and Closing a Fraud Case
Module 13: Internal Controls
- Internal Control Basics, Types, and Common Procedures
- COSO Framework
- Internal Controls Policy and Procedures
Module 14: Ethics and Privacy in Fraud Monitoring
- Professional Ethics in Fraud Detection
- Balancing Privacy and Security
- Data Privacy Considerations
- Ethical Dilemmas in Fraud Monitoring
Module 15: New-Age Technology in Fraud
- Artificial Intelligence and Machine Learning in Fraud Prevention
- Generative AI as a Fraud Risk: Deepfakes and Synthetic Content
- Blockchain and Fraud Prevention
- Blockchain Forensics and Cryptocurrency Forensics
- Biometric Authentication and Its Limits
Module 16: Emerging Trends in Fraud Monitoring
- Cybersecurity Threats Relevant to Fraud
- Social Engineering Techniques
- Technological Advancements and Associated Risks
Module 17: Case Studies and Real-World Fraud
- Banking Industry Fraud Monitoring Case Study
- Insurance Industry Fraud Monitoring Case Study
- Healthcare Industry Fraud Monitoring Case Study
- Retail and E-commerce Fraud Monitoring Case Study
- Fintech and Digital Payments Fraud Case Study
- Cross-Border and Trade-Based Fraud Case Study
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