Detailed Program

11 September 2023

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

18 September 2023

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

25 September 2023

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

2 October 2023

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

9 October 2023

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

16 October 2023

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

RFA is a widely recognized

 quality label for Fraud Auditors 

in Belgium

6 November 2023

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

13 November 2023

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

20 November 2023

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

27 November 2023

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

4 December 2023

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

11 December 2023

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

21 December 2023

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