Day 1: Fraud Scenarios and Detection Signals

Fraud Pathways Within Processes

• Identify conflicting initiation and approval authority
• Connect scenarios with exploitable process weaknesses
• Distinguish accidental error from deliberate misconduct
• Map procurement or expense fraud pathway

Warning Performance Indicators

• Identify unusual behavioral or transaction changes
• Combine several signals before escalation
• Avoid treating exceptions as conclusive evidence
• Build red-flag list for selected area

Preliminary Case Assessment

• Define information needed before opening investigation
• Protect confidentiality and prevent evidence tampering
• Record known facts separately from assumptions
• Simulate triage of an initial report

Day 2: Controls, Analytics, and Reporting Channels

Preventive Control Design

• Separate duties across sensitive process points
• Limit access to legitimate business needs
• Add independent review for high-risk transactions
• Redesign process with evident control gap

Applied Detection Analytics

• Test duplicates, split transactions, unusual payments
• Match employee and supplier information consistently
• Set thresholds reducing unnecessary false alerts
• Apply detection rules to training dataset

Reporting and Response Channels

• Provide accessible confidential reporting mechanisms
• Triage allegations by severity and nature
• Protect reporters and information from circulation
• Draft a report-intake protocol

Day 3: Verification, Correction, and Recurrence Prevention

Evidence Preservation and Case Referral

• Identify records and data requiring preservation
• Document item source and acquisition date
• Understand limits of preliminary review responsibility
• Prepare organized referral file for investigation

Control Root-Cause Analysis

• Identify failed or bypassable controls
• Examine culture, incentives, authority influences
• Distinguish isolated conduct from systemic weakness
• Build control-cause analysis for substantiated case

Post-Case Prevention Plan

• Choose changes reducing opportunity/detection time
• Assign actions with owners, deadlines, evidence
• Monitor patterns after improvements are implemented
• Present a recurrence-prevention plan to management

• Fraud scenarios covering procurement payments and asset processes
• Simple analytical rules for identifying anomalous transactions
• Report-triage exercises preserving neutrality and confidentiality
• Control-redesign workshops following substantiated incidents