Class Central is learner-supported. When you buy through links on our site, we may earn an affiliate commission.

The Open University

Corporate fraud and criminal behaviour

The Open University via OpenLearn

Overview

Google, IBM & Meta Certificates – 40% Off
One plan covers every Professional Certificate on Coursera.
Unlock All Certificates
Corporate crime can cause financial losses to a business, damage its reputation, and may result in the loss of customers. This course explores how fraud, insider dealing, bribery, money laundering, and other types of corporate wrongdoing occur. It also outlines what legal measures exist to prevent and respond to them. You’ll learn about different forms of financial and organisational crime, the warning signs to watch for, and the responsibilities companies have to prevent such behaviour.This OpenLearn course is an adapted extract from the Open University course B251 Business Law.

Syllabus

  • Introduction
  • Learning outcomes
  • 1 Insider dealing
  • 1.1 Penalties for insider dealing
  • 2 Market abuse
  • 3 Money laundering
  • 4 Categories of criminal offences
  • 5 Money laundering controls
  • 6 Internal controls to prevent money laundering
  • 7 The COSO framework: control environment
  • 8 The COSO framework: risk assessment
  • 9 The COSO framework: control activities
  • 10 The COSO framework: information and communication
  • 11 The COSO framework: monitoring activities
  • 12 Bribery
  • 12.1 Penalties under Bribery Act 2010
  • 13 Fraud
  • 13.1 Definition of fraud
  • 13.2 Cost of fraud
  • 13.3 Why is fraud committed?
  • 14 Failure to prevent tax evasion
  • 15 Fraudulent and wrongful trading
  • Conclusion
  • References
  • Acknowledgements
  • Glossary

Reviews

4.3 rating at OpenLearn based on 3 ratings

Start your review of Corporate fraud and criminal behaviour

Never Stop Learning.

Get personalized course recommendations, track subjects and courses with reminders, and more.

Someone learning on their laptop while sitting on the floor.