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Center for Continuing and Professional Education at Georgetown University

Fraud Examination: Detecting Misappropriation

Course Description:
This class concentrates on common misappropriation schemes and detection methods.  Successful forensic examiners need to understand how these schemes are perpetrated and detected.  Students will learn how to identify, detect, and document misappropriation schemes.  Interviewing techniques in addition to evidence gathering techniques will be taught.


Course Objectives:

The class covers Skimming, Cash Larceny and other schemes including Billing, Check Tampering, Payroll, Expenses Reimbursement, Register Disbursement, and Non-cash Asset.


At the completion of the course, a successful student will be able to:

  • List and understand the two principal categories of skimming schemes
  • Understand how sales skimming is committed and concealed
  • Understand schemes involving understated sales
  • Understand how cash register manipulations are used to skim currency
  • Understand what “lapping” is and how it is used to hide skimming schemes
  • Define cash larceny
  • List the five major categories of fraudulent disbursements
  • Define the term “billing schemes”
  • Understand what a shell company is and how it is formed
  • List and understand the ways false invoices are approved for payment
  • Define check tampering
  • Understand the principal categories of check tampering
  • Differentiate between forged maker and forged endorsement schemes
  • List and understand the main categories of payroll fraud
  • Define a ghost employee
  • Explain what constitutes expense reimbursement fraud
  • Understand how mischaracterized expense reimbursement schemes are committed
  • Understand how employees commit commission schemes
  • Explain what constitutes a register disbursement and non-cash asset scheme
  • Understand controls and procedures that can be used to prevent and detect various schemes

Course Prerequisites:
Principles of Forensic Accounting Examination

XCPD-563-01
Fraud Examination: Detecting Misappropriation
Fall 2009

Location:
Clarendon
230

Tuition: $600.00


Date and Class Meeting Times:

Class Meets:
Tue, Thu 6:00 PM - 9:00 PM

Continuing Education Units:
0.90 CEUs

Faculty:
Christopher McGrath

Registration for this course has expired. For more information on this course and when it will be offered again, please click here to contact the program manager.

Please Note:
This course is required for the Certificate in Forensic Accounting.

XCPD-563-01
Fraud Examination: Detecting Misappropriation
Spring 2010

Location:
Clarendon
230

Tuition: $600.00


Date and Class Meeting Times:

Class Meets:
Tue & Thu 6:00 PM - 9:00 PM

Continuing Education Units:
0.90 CEUs

Faculty:
Christopher McGrath

Please Note:
This course is required for the Certificate in Forensic Accounting.

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Project Management Certificate Information Session
Tuesday, December 8, 2009 @ 6:30 p.m.
Center for Continuing and Professional Education (CCPE)
3101 Wilson Blvd., Suite 200
Arlington,VA 22201
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Wednesday, December 9, 2009 @ 6:30 p.m.
Center for Continuing and Professional Education (CCPE)
3101 Wilson Blvd., Suite 200
Arlington,VA 22201
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Center for Continuing and Professional Education
3101 Wilson Boulevard, Suite 200
Arlington, VA 22201
(202) 687-7000