Professional Diploma Programme in Fraud Examination
Programme Contents
Module 1 : Fraudulent Financial Transactions 
(CEF Code: 23Z02513-4 )
Contact Hours : 30 hours
Objective:
To enable participants to understand the fundamental concepts on fraudulent financial transactions
Module Outline
- Basic principles and practices of accounting and financial management
- Different types of fraudulent financial transactions
- Common fraud schemes and creative accounting
- Techniques in identifying indicators of fraudulent activities and irregularities such as illicit income
Module 2 : Legal Elements of Fraud
Contact Hours : 30 hours
Objective:
To enhance participants' professional knowledge on various legal aspects of fraud
Module Outline
- Common issues on legal ramifications in conducting fraud examination
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Criminal and civil law, rules of evidence, rights of the accused and accuser, and expert witness matters
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Law and procedures relating to the powers of investigation of fraud offences
Materials will be based on the version of international law with fundamental analysis referred to the UK and Hong Kong legal cases and other relevant international cases.
Module 3 : Fraud Investigation
Contact Hours : 45 hours
Objective:
- To enable participants to master the skills and techniques in fraud investigation
| Module Outline | |
| - | Various techniques and skills in conducting fraud investigations such as obtaining information from public records, interviewing, taking statements |
| - | Evaluation of deception |
| - | Gathering, recording and presentation of evidence, report writing skills in fraud investigation |
| - | Relevant case studies will be used for illustrations |
Module 4 : Criminology and Ethics
Contact Hours : 30 hours
Objective:
- To enhance participants' understanding of criminology and ethics
Module Outline
- Basic knowledge of criminological concepts
- Ethics underlying the fraud examination profession
- Criminal justice administration
- Theories of crime causation
- Theories of fraud prevention
- Sources of crime information
- Relevant case studies on ethical issues
Module 5 : Internal Control and Audit Skills ( CEF Code: 23Z02514-2)
Contact Hours : 30 hours
Objective:
- To introduce to participants the framework and practices of internal control
Module Outline
- The importance of internal control and the practice of risk management
- Internal control framework, its importance and limitation
- Setting up and reviewing internal control systems
- Internal auditing and its role in preventing fraud