Course purpose
This course introduces evidence-led techniques for examining suspected theft or misuse of cash, payments, payroll, inventory and other organisational assets. Learners connect suspected schemes to transaction flows, control points, data tests, documents, custody evidence and interviews while maintaining lawful authority and balanced hypotheses.
Learning outcomes
On successful completion, the learner should be able to:
1.Classify common asset-misappropriation risks by transaction and custody process.
2.Select proportionate analytical, documentary, physical and testimonial procedures for a defined risk.
3.Trace suspected loss, control failure and possible benefit without treating an anomaly as proof.
