Making Your Case to Prosecute Fraud Course

Module 1: Understanding the Fraud Case

• Learn the five essential elements of a prosecutable fraud scheme.
• Explore prosecutorial criteria for making litigation decisions.
• Identify different forms of fraudulent behavior and how lies are interpreted legally.
• Understand the importance of intent and how it's established in fraud investigations.
• Examine real-world examples and apply analytical reasoning through class exercises.

Module 2: Audit/Investigation Joint Efforts

• Understand the need for and structure of joint task forces to combat fraud.
• Examine the roles of auditors and investigators in coordinated investigations.
• Discuss key benefits and challenges of multi-agency collaboration.
• Identify your responsibilities as a task force participant.

Module 3: Audit in the Legal Environment

• Differentiate between auditing standards and legal evidence standards.
• Explore rules for gathering and handling evidence in audits and court cases.
• Learn what evidence is admissible and how it should be documented.
• Understand legal limitations on evidence collection for prosecutions.

Module 4: Applying the Fraud Elements to the Audit Plan

• Integrate fraud detection elements into a structured audit plan.
• Use legal criteria and investigative techniques to evaluate fraud indicators.
• Develop audit strategies aligned with prosecutorial needs.

Module 5: A Guide to Audit Planning, Implementation, and Court

• Translate audit findings into trial-ready documentation.
• Understand the audit process from planning through courtroom testimony.
• Prepare for roles as a government witness and address defense tactics.
• Learn trial procedures and your responsibilities in a legal setting.