Understanding of fraud techniques and behaviors

Choose a format

Hard Copy


Online Access


Course Description

Ever wonder what makes a white-collar criminal tick? For the first time ever, see the mind of the fraudster laid bare, twisted rationalizations and all. The A.B.C.'s of Behavioral Forensics presents expert advice on this topic from a diverse and highly specialized team of professionals. This course offers a deeper understanding of the complexities of the human elements within organizations and will help you apply this understanding to tasks such as hiring new employees. The A.B.C. model will also help you inoculate against fraud, instill core organizational values, and create a culture of excellence and integrity that helps prevent fraud.


Course Specifics

Dec 4, 2017
Understanding of fraud techniques and behaviors

Compliance Information

Qualifies for CA Fraud: No

Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Recognize factors that perpetuate fraud and the pervasiveness of fraud to determine why fraud happens and could the fraud have been prevented.
  • Recognize that motivation for fraud can only be understood by studying the behavioral disciplines of humans.

Chapter 2

  • Recognize that numbers are, at their core, an abstraction representing reality and not an actual reality.
  • Identify the possible motivations of the architects of financial statements to determine whether the numbers represent an accurate picture of reality.

Chapter 3

  • List seven examples of an employee mind-set that may be used to spot the behavioral red flags of fraud.
  • Identify the three elements of the fraud triangle.
  • Differentiate between the three levels of the A.B.C. (apple, bushel, crop) theory of fraud.

Chapter 4

  • Recognize the importance of the role of an individual's mind when mitigating fraud risk.
  • Determine how fraudsters and their victims are influenced by their own emotions and defenses, and how emotions and defenses are used in committing fraud.

Chapter 5

  • Recognize the relationship that exists between a fraudster and victims.
  • Recognize the dynamics behind the emotions that lead a fraudster to ignore internal signals warning against the commitment of fraudulent actions.
  • Determine a fraudster's mind-set once a crime is committed, and the role of mental illness in a fraudster's actions.

Chapter 6

  • Identify a variety of psychological factors that may cause a person to engage in and sustain fraud.
  • Recognize the components of the reversal theory in understanding various motivations of why the accidental fraudster crosses the legal line.

Chapter 7

  • Recognize the characteristics of senior executives by using an organizational psychiatry perspective.
  • Identify the dynamic between senior executives and the organization from an organizational psychiatry perspective to determine why things go wrong in the boardroom and in the C-suite.

Chapter 8

  • Recognize the snowball and ripple effects of condoned illegal and unethical behaviors due to a markets trust and confidence in its participants.
  • Recognize the attributes of the operational fraud triangle, methods of lying and lie detection, and common sense approaches to guarding against deception.

Chapter 9

  • Identify the incompetence of a culture of cleverness in a competitive marketplace.
  • Recognize the effectiveness of using a multidisciplinary team as a framework for analyzing fraud and corporate governance failures.

Choose Your Preferred Format

Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

hard copy

Back to top