Detailed Program

1A Afternoon

Module
Introduction

Subject

Course introduction

Topic

• Introduction to the course
• Fraud case
• Pitfalls for the fraud investigator

Executive Professor 

• Mr. Miguel Janssoone
• Mrs. Gudrun Vande Walle
• Mr. Tom Willems

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
• Mrs. Gudrun Vande Walle

2A Afternoon

Module
Legal

Subject
Legal I

Topic

• The criminal court landscape
• Capita selecta: fraud phenomena
• Disciplinary sanctions

Executive Professor
Mr. Stijn De Meulenaer

2B Evening

Module
Legal

Subject
Legal II

Topic

• Legislation Private Investigations
• Privacy / GDPR

Executive Professor 
Mr. Stijn De Meulenaer

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
OSINT

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

4B Evening

Module
Investigation techniques 

Subject
eDiscovery

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

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
Mr. Cédric Antonelli

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 
Mr. Cédric Antonelli

6A Afternoon

Module
Investigation Techniques 

Subject
Data Analytics I

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

6B Evening

Module
Investigation Techniques 

Subject
Electronic data investigation techniques applied

Topic

• Modus operandi EU public procurement corruption
• Types of custodians
• Defining the analysis strategy
• Forensic roadmap for analysis
• Metadata analysis
• Email analysis
• Chat analysis
• Document analysis
• Falsified documents

Executive Professor 
Mr. Paul Laforce

7A Afternoon

Module
Investigation Techniques

Subject
Data Analytics II

Topic

• Relevant data sources (accounting, payment data e.g. coda files,log files, external data sources e.g. VIES, KBO, Belgian addresses, …)
• Cleansing and data integration
• Tests to detect common fraud schemes
• Exercises

Executive Professor 
Mr. Peter Leyman
Mr. Steven Verschelde

7B Evening

Module
Investigation techniques

Subject
Cybercrime and Identity Fraud

Topic

• Social engineering scams
• Identity fraud
• Cyberattacks and techniques

Executive Professor 
Mrs. Veerle Peeters

8A 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

8B 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

9A 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

9B 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

10A Afternoon

Module
Legal 

Subject
Legal pitfalls

Topic

• Email analysis
• Interviews
• Reporting

Executive Professor 
Mr. Stijn De Meulenaer

10B Evening

Module
Legal

Subject
Building up a case & report writing

Topic

• Building up a case
• Fraud Investigation Methodology of the Institute of Fraud Auditors
• 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. Peter Leyman

11A 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

11B 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

12A Afternoon

Module
Risk Management and Integrity

Subject
Whistleblowing

Topic

• Private sector
• Public sector

Executive Professor 

• Mrs. Gudrun Vande Walle
• Mrs. Gerwinde Vynckier

12B Evening

Module
Final test

Subject
The final test of the course is a teamwork exercise by means of a case study. The aim of the final test is to check the ability of every participant to use in a specific realistic case the methods and techniques of fraud investigation. Furthermore, the appropriate legal framework considerations have to be taken into account during the exercise.

Topic

• Wrap-up of the course
• Composition of the teams
• Explanation of the case
• Start of the group work

Executive Professor 

• Mr. Miguel Janssoone

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 
Five executive professors and one member of the executive committee

13B Evening

Academic session and proclamation