CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

A.B.C.’s of Behavioral Forensics

Icon_Self-Study
Self-Study
Icon_Level
Intermediate
Credits
CPE Credits
11 Credits: Auditing

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.

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.

Course Specifics

Course ID
9139008
Revision Date
October 9, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Sridhar Ramamoorti Headshot
Sridhar Ramamoorti

Dr. Sridhar Ramamoorti, ACA, CPA/CITP/CFF/CGMA, CIA, CFE, CFSA, CGAP, CGFM, CRMA, CRP, MAFF, is an associate professor of accounting at the University of Dayton. Previously, he was an associate professor of accounting and director of the Corporate Governance Center at the Michael J. Coles College of Business at Kennesaw State University. Dr. Ramamoorti has a unique, blended academic-practitioner background with over 35 years of experience in academia, auditing and consulting. Originally trained as a chartered accountant in India, he spent two years with Ernest & Young in the Middle East before coming to the U.S. for graduate studies. After finishing …

Sridhar Ramamoorti Read More »

A.B.C.’s of Behavioral Forensics

Expert Instructors
Format
CPE CREDITS
11 Credits: Auditing

$308.00$348.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Intermediate
Credits
CPE Credits
11 Credits: Auditing

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.

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.

Course Specifics

Course ID
9139008
Revision Date
October 9, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Sridhar Ramamoorti Headshot
Sridhar Ramamoorti

Dr. Sridhar Ramamoorti, ACA, CPA/CITP/CFF/CGMA, CIA, CFE, CFSA, CGAP, CGFM, CRMA, CRP, MAFF, is an associate professor of accounting at the University of Dayton. Previously, he was an associate professor of accounting and director of the Corporate Governance Center at the Michael J. Coles College of Business at Kennesaw State University. Dr. Ramamoorti has a unique, blended academic-practitioner background with over 35 years of experience in academia, auditing and consulting. Originally trained as a chartered accountant in India, he spent two years with Ernest & Young in the Middle East before coming to the U.S. for graduate studies. After finishing …

Sridhar Ramamoorti Read More »

A.B.C.’s of Behavioral Forensics

Expert Instructors
Format
CPE CREDITS
11 Credits: Auditing

$308.00$348.00

Clear