# Making Your Case to Prosecute Fraud Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/making-your-case-to-prosecute-fraud-course-self-paced>

## Overview

Fraud is a booming business today! As fraud schemes become more sophisticated and defense attorneys more proactive, task forces including auditors, investigators, and prosecutors are often assembled to combat the fraud schemes. Learn the techniques that are unique to planning and implementing a forensic audit. Identify how each team member contributes to the success of the task force. Learn the special rules and procedures that apply in obtaining evidence to substantiate and prosecute fraud. Analyze the differences between program and forensic audits, and also the basis for those differences.

## What you'll learn

- Describe and apply the five elements of a prosecutable fraud scheme.
- Be conversant with the criteria used by prosecutors in making litigation decisions.
- Describe the current situation that mandates joint task force efforts in combating fraud, and the participant's role on such a task force.
- Contrast the standards of evidence that apply in auditing with those that apply in prosecuting fraud.
- Differentiate the various ways that a government agency may obtain evidence for use in administrative, civil, and criminal cases.
- Describe the restrictions that a government agency must observe in obtaining evidence for use in prosecuting a criminal fraud case.
- Understand the principles of the forensic audit and be able to apply them during a class project.
- Be familiar with the basic rules of trial procedure, as well as the role of each participant.
- Understand the task force participant's responsibilities as a potential witness, and be familiar with the defense attorney.

## Prerequisites

Students should be familiar with auditing standards, evidence collection procedures, and legal documentation requirements. Experience with audit planning, investigative collaboration, and preparing findings for legal proceedings is also beneficial.

## Curriculum

#### 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.

## Pricing

**Tuition:** $1049