Detailed Program

1A Afternoon

Module
Introduction

Subject

Course introduction

Topic

• Introduction to the MCFA

Executive Professor 

• Mrs. Gudrun Vande Walle

1B Evening

Module
Introduction

Subject 
Concepts and definitions

Topic 

• The Fraud Triangle
• The Fraud Diamond
• Inside the Fraudster’s Mind
• The Corruption Spiral
• Applying the theory to cases

Executive Professor

• Mr. Miguel Janssoone

2A Afternoon

Module
Legal

Subject
Legal

Topic

• GDPR
• Privacy
• Private Investigation Act

Executive Professor
Mr. Stijn De Meulenaer

2B Evening

Module
Risk Management and Integrity

Subject
Forensic audit in the public sector

Topic

• Legal framework
• Defining the scope
• Rights and obligations
• Recommendations

Executive Professor 
Mr. Wim Denaeyer

3A Afternoon

Module
Fraud Phenomena

Subject
Misappropriation of assets and grant fraud

Topic

• Theft of cash
• Misuse of current-account
• Fraudulent payments/disbursements
• Inventory theft
• Intellectual Property Theft
• Money laundering
• EU-related grant fraud
• Grant fraud on federal/regional/local policy level

Executive Professor 
Mr. Bart De Bie

3B Evening

Module
Fraud Phenomena

Subject
Corruption and public procurement fraud

Topic

• Conflict of interest/favoritsm
• Public vs private corruption
• Kick-back constructions
• Bid rigging
• Public procurement fraud

Executive Professor 
Mr. Bart De Bie

4A Afternoon

Module
Investigation techniques

Subject
e-Discorvery

Topic

• Digital Forensics vs e-Discovery
• Data collection (sources incl. cloud, techniques, documentation, chain of custody, pitfalls, …)
• EDRM model incl. processing (deduplication, threading, …)
• Keyword searches
• TAR
• e-Discovery demo
• Digital Forensics cases

Executive Professor 
Mr. Jannick Ballegeer

4B Evening

Module
Investigation techniques 

Subject
Data analytics – Structured data

Topic

• Introduction to data types (structured / unstructured)
• Process (data collection, integrity/completeness, chain of custody)
• Basic techniques (append, join, summarize, duplicates, gaps, …)
• Exercises

Executive Professor 
Mr. Peter Leyman
Mr. Steven Verschelde

5A Afternoon

Module
Fraud Phenomena

Subject
Fraudulent statements & forensic accounting

Topic

• Financial reporting fraud
• Motivation for manipulation of accounting figures
• Financial statements fraud vs earnings management
• Detection financial statement fraud

Executive Professor
TBD

5B Evening

Module
Fraud Phenomena

Subject
Fraudulent statements & forensic accounting

Topic

• Revenue related fraud
• Inventory and cost of goods sold fraud
• Liability, asset and disclosure fraud

Executive Professor 
TBD

6A Afternoon

Module
Investigation Techniques 

Subject
Building up a case

Topic

• Building up a case
• Fraud Investigation Methodology of the Institute of Fraud Auditors
• Exercise

Executive Professor 
Mr. Peter Leyman
Mr. Steven Verschelde

6B Evening

Module
Investigation Techniques 

Subject
Building up a case

Topic

• Building up a case
• Fraud Investigation Methodology of the Institute of Fraud Auditors
• Exercise

Executive Professor 
Mr. Peter Leyman
Mr. Steven Verschelde

7A Afternoon

Module
Investigation techniques – interviews

Subject
OSINT-SOCMINT

Topic

• Sources
  • Corporate databases: KBO, NBB, foreign registers, UBO registers, …
  • Social Media: LinkedIn, Facebook, …
  • Geo / location / Google Maps
• Search engines and search strategies
• Image searches
• Information classification / assessment

Executive Professor 
Mrs. Gerwinde Vynckier

7B Evening

Module
Investigation techniques

Subject
Data analytics – non-structured data

Topic

• TBD

Executive Professor 
Mr. Peter Leyman

8A Afternoon

Module
Risk Management and Integrity

Subject
Whistleblowing

Topic

• Private sector
• Public sector

Executive Professor 
Mrs. Gerwinde Vynckier

8B Evening

Module
Investigation techniques – interviews

Subject
Cyber-fraud / Cyber-security

Topic

• TBD

Executive Professor 
Mr. Jacob Maureen

9A Afternoon

Module
Investigation techniques – interviews

Subject
The interviewing landscape

Topic

• Interviewing or interrogating?
• Accusing and information-gathering approaches
• Ethical fault lines

Executive Professor 
Mr. Tom Willems

9B Evening

Module
Investigation techniques – interviews

Subject
Building blocks of interviewing

Topic

• The different dimensions of the interview process
• Psychology and communication
• Decision-making during interview

Executive Professor 
Mr. Tom Willems

10A Afternoon

Module
Investigation techniques – interviews 

Subject
A step-by-step approach

Topic

• The PEACE-model
• Influence and persuasion
• To confess or not to confess?

Executive Professor 
Mr. Tom Willems

10B Evening

Module
Investigation techniques – interviews 

Subject
Your turn

Topic

Forensic Data Analysis (structured data)

• Role playing
• Establishing rapport
• Being efficient

Executive Professor 
Mr. Tom Willems

11A Afternoon

Module
Legal

Subject
Legal pitfalls

Topic

• Email analysis
• Interviews
• Reporting

Executive Professor 

• Mr. Stijn De Meulenaer

11B Evening

Module
Legal

Subject
Report writing

Topic

• Report writing
• Types of reports
• Structure of the report
• Words to avoid
• Defining the scope and limitations
• Validation of the report
• Finalisation of the report

Executive Professor 

• Mr. Bart De Bie

12A Afternoon

Module
Risk Management and Integrity

Subject
Risk analysis & risk management

Topic

• Fraud Risk Governance
• Fraud Risk Assessment
• Fraud Risk Management
• Case studies

Executive Professor 

• Mr. Jens Moerman

12B Evening

Module
Risk Management and Integrity

Subject
Prevention of integrity violations and fraud

Topic

• Four eyes
• Leadership
• Setting up a code of conduct – integrity policy – fraud policy
• The role of HR: pre-employment screening

Executive Professor 

• Mrs. Gudrun Vande Walle

13A Afternoon

Final test

The various teams will be present their findings and approach. The case study will be concluded by a group discussion.

Executive Professors 

• TBD

13B Evening

Academic session and proclamation