Behavioral Forensics#372224

Course Description

Course publication/revision date: This course was updated on 2/14/2024.

Detailed data analysis is the primary tool for spotting fraud within an organization. What has been missed is that fraud is committed by people, and people engage in fraud based on behavioral conditions that can be spotted. In the Behavioral Forensics course, we address the behavioral effects that can arise when employees engage in fraud, behavioral red flags, the role of emotions in triggering fraudulent behavior, how auditors can use this information, and many related topics. With this information, it is more likely that one can spot behavioral cues that indicate the presence of fraud.