Behavioral Forensics
Detailed data analysis is the primary tool for spotting fraud within an organization. What has been missed is that fraud is committed by people, and people engage in fraud based on behavioral conditions that can be spotted. In the Behavioral Forensics course, we address the behavioral effects that can arise when employees engage in fraud, behavioral red flags, the role of emotions in triggering fraudulent behavior, how auditors can use this information, and many related topics. With this information, it is more likely that one can spot behavioral cues that indicate the presence of fraud.
Format
PDF Course
Level
Overview
Duration
1.5 Hours
Course Information
Author: Steven Bragg
Course Number: AU1029
Learning Objectives
- Recognize the situations in which fraud is more likely to be committed.
- Specify the various elements of the fraud triangle.
- Identify the differing behavioral effects when fraud is conducted by an individual, a group, and an entire organization.
- Recognize how fraudulent behavior can be internalized as being acceptable.
- Identify the various behavioral red flags associated with fraud.
- Recognize the deception tactics that may be used to mislead an auditor.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Auditing
Prerequisites: None
Advance Preparation: None
Latest Review Date: June 2024
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
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