Detailed Program

1A Afternoon

Module
Fraud Universe

Subject

Introduction

Topic

• Welcome and presentation of the program
• Definition of Fraud
• The Fraud Tree
• Fraud phenomena & integrity violations

Executive Professor 

• Mr. Miguel Janssoone
• Mrs. Gudrun Vande Walle

1B Evening

Module
Fraud Universe

Subject 
Inside the Fraudster’s Mind

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
Fraud Universe

Subject
Fraud Risk Management Framework (I)

Topic

• Fraud Risk Governance
• Fraud Risk Assessment
• Fraud Control Activities
• Fraud Investigation and Corrective Action
• Fraud Risk Management Monitoring

Executive Professor
Mrs. Hilde De Cremer
Mr. Jens Moerman

2B Evening

Module
Anti-Fraud Policy

Subject
Fraud Risk Management Framework (II)

Topic

• Fraud Risk Governance
• Fraud Risk Assessment
• Fraud Control Activities
• Fraud Investigation and Corrective Action
• Fraud Risk Management Monitoring

Executive Professor 
Mr. Jens Moerman
Mr. Wouter Monten

3A Afternoon

Module
Legal

Subject
The Belgian judical landscape

Topic

• The Belgian judicial landscape: helicopter view of judicial areas relevant for fraud auditing
  • General principles – Competence rules – Composition of courts
  • Court of 1st instance
  • Court of Commerce
  • Labor court
  • Court of appeal
  • High court

Executive Professor 
Mr. Stijn De Meulenaer

3B Evening

Module
Legal

Subject
Overview of legal areas & criminal infringements

Topic

• Overview of relevant legal areas
  • General principles of Criminal law (from investigation to court proceedings)
  • Labour law (proceedings dismissal for urgent reasons)
  • Seizure law
• Overview of different criminal infringments
  • Forgery
  • Corruption
  • Abuse of confidence
  • Abuse of company properties
  • Fraud
  • Theft
  • Hacking
  • Money laundering

Executive Professor 
Mr. Stijn De Meulenaer

4A Afternoon

Module
Legal

Subject
Legal regulation of the profession of ‘fraud auditor’

Topic

• The Private Detective Act
• The Private Security Act
• The project of the new Private Investigation Act

Executive Professor
Mr. Stijn De Meulenaer

4B Evening

Module
Legal

Subject
Privacy & GDPR

Topic

• The right on privacy
• The right on privacy vs. the Private Detective Act
• The right on privacy vs. GDPR
• Private Fraud Investigation: legal aspects of different activities
  • Searching the work place
  • Searching company documents
  • Searching in open sources
  • Searching camera images
  • Searching telephone & mobile phone communication
  • Searching e-mail
  • Searching computer/laptop/server
  • Bank investigation
  • Interviewing
  • Drafting a report
• What if … we based our report on illegitimate evidence?

Executive Professor 
Mr. Stijn De Meulenaer

5A Afternoon

Module
Methods & Techniques 

Subject
Hotlines, Notification Systems and Whistleblower protection

Topic

• Introduction : Whistleblowers : a curse or a blessing ?
• What can we learn from some (international) cases ?
• EU-directive protection whistle blowers
• The Belgian legal framework
• The importance of a good whistleblowing system (WBS)
• Why WBS don’t work : 5 misunderstandings
• Inside the mind of a WB
• Practical advices for the implementation of WBS

Executive Professor 
Mrs. Gerwinde Vynckier

5B Evening

Module
Methods & Techniques 

Subject
Pre-employment Screening & OSINT

Topic

• Introduction
• PES and GDPR  : 10 privacy issues
• The screening phase
• The interview phase

Executive Professor 
Mr. Bart De Bie

6A Afternoon

Module
Methods & Techniques 

Subject
Forensic Accounting

Topic

• Financial reporting fraud (case FSA)
• Revenue related fraud
• Inventory and cost of goods sold fraud

Executive Professor 
Mr. Ignace De Beelde

6B Evening

Module
Methods & Techniques 

Subject
Forensic Accounting

Topic

• Liability, asset and disclosure fraud
• E-commerce fraud
• Asset misappropriation and corruption
• Integrated case: Flash Technologies Inc.

Executive Professor 
Mr. Ignace De Beelde

7A Afternoon

Module
Fraud investigation

Subject
Building up a case

Topic

• Assessing initial info
• Developing fraud theory
• Detection of red flags
• Selecting a team
• Gathering evidence
• Legal evaluation
• Comments from suspect
• Conclusions and report writing
• Recommendations

Executive Professor 
Mr. Joris Lambrechts

7B Evening

Module
Fraud investigation

Subject
Conducting international investigations

Topic

• Unique challenges
• International cooperation & team composition
• International bodies
• Privacy laws and cross-border transfer of information
• Privileges and immunities
• Team composition
• Investigation strategy (evidence gathering, interviews, record tracking, …)
• Tools and equipment
• Post-investigation actions

Executive Professor 
Mr. Alex Boone

8A Afternoon

Module
Methods & Techniques 

Subject
Digital Forensics / eDiscovery (unstructured data)

Topic

• Forensic data acquisition (computers / emails / network)
• Processing unstructured data
• Language issues
• Search strategies
• Tools
• Case studies

Executive Professor 
Mr. Steven Verschelde

8B Evening

Module
Methods & Techniques 

Subject
Social Engineering & Identity Fraud

Topic

• Introduction : social engineering, the art of human hacking
• Social engineering techniques
• The psychology of persuasion
• 3 Types of targets for impersonation
  • High ranked employee (CEO fraud)
  • Company purchaser (fake order scams)
  • Supplier (suppliers fraud/invoice fraud)
• Some case studies

Executive Professor 
Mr. Bart De Bie

9A Afternoon

Module
Methods & Techniques 

Subject
Fraud Detection

Topic

Forensic data analysis (structured data)

Executive Professor 
Mr. Alex Boone

9B Evening

Module
Methods & Techniques 

Subject
Fraud Detection

Topic

Forensic Data Analysis (structured data)

Executive Professor 
Mr. Alex Boone

10A Afternoon

Module
Methods & Techniques 

Subject
Interviewing Techniques

Topic

• Conducting an interview
• Rights of the interviewee

Executive Professor 
Mr. Tom Willems

10B Evening

Module
Methods & Techniques 

Subject
Interviewing Techniques

Topic

• Conducting an interview
• Rights of the interviewee

Executive Professor 
Mr. Tom Willems

11A Afternoon

Module
Cybercrime

Subject
Types of cybercrime and the human factor

Topic

• An introduction to cybercrime;
• Different types of cybercrime;
• The influence of the human factor in a cybercrime context

Executive Professor 

• Mr. Cédric Remande
• Mr. Jannick Ballegeer

11B Evening

Module
Cybercrime

Subject
Risks of cybercrime

Topic

• Risks of cybercrime
  • Overview of the risks of cybercrime
  • Why it is important to think about the risks
  • Consequences when risks are not addressed appropriately
  • Operational security risks
• The fraud auditor and cybercrime
  • Roles & responsibilities
  • Involvement of IT specialists
  • Evidence gathering

Executive Professor 

• Mr. Cédric Remande
• Mr. Jannick Ballegeer

12A Afternoon

Module
Methods & Techniques

Subject
Interviewing Techniques

Topic

• Case study
• Interactive workshop

Executive Professor 

• Mr. Tom Willems

12B Evening

Module
Fraud investigation 

Subject
Report writing

Topic

• 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

13A Afternoon

Final test

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 duing the exercise.

Executive Professors 
Two executive professors and one member of the executive committee

13B Evening

Final test

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

Executive Professors 
Two executive professors and one member of the executive committee