1. Introduction to Services Marketing…………………………………7
1.1 Meaning: Forensics, Forensic Accounting, Fraud and
Investigations, Difference between Audit, Forensics and
Investigations, Key Elements of Forensic and Investigation
1.2 Roles & Responsibilities of Stakeholders: Meaning of
Stakeholder, Roles and Responsibilities of Stakeholders
1.3 Theories and Vulnerabilities of Fraud: Fraud Triangle and
its Characteristics, Fraud Diamond: Fraud Diamond and
its Characteristics or Traits, Fraud Pentagon: Fraud and its
aspects, Fraud Scale, Fraud Circle
1.4 Introduction to Forensic Accounting and Investigation
Standards (FAIS): Forensic Accounting and Investigation
Standards (FAIS), Framework governing Forensic
Accounting and Investigations: Key Components of the
Framework, Objectives of the Framework, The Basic
Principles (Attributes and Performance) of FAIS,
2. Nature and Types of Frauds, and Process of Forensic
Investigation…………………………………………………………………54
2.1 Nature and Types of Frauds:
2.1.1 Categories of Frauds: Background, Main Categories
of Fraud, Fraud Types, Impact of Fraud Types, and
Measures to prevent Frauds
2.1.2 Nature of Frauds: Nature of Frauds and its Forms-
Banking Fraud, Corporate Fraud, Insurance Fraud,
Securities Fraud, Consumer Fraud, and Intellectual
Property Fraud
2.1.3 Occupational Fraud-Fraud Tree: Background,
Categories of Occupational Fraud: Assets
Misappropriation and its Types, Financial Statement
Fraud and its Types, and Corruption and its Types
2.1.4 Specialised Areas/Schemes of Fraud
2.1.5 Cyber Fraud/Crime: Background, Nature of Cyber
Fraud/Crime, Impact of Cyber Fraud/Crime, Types of
Cyber Crime, Measures to prevent Cyber Crime
2.1.6 Fraud Mechanism: Background, Fraud Mechanism
under certain arrangements, and preventive Measures
2.2 Process of Forensic Investigation:
2.2.1 Initialization and Defining Mandate
2.2.2 Define Plan and Gather Expertise
2.2.3 Gathering Relevant Evidence
2.2.4 Perform the Analysis
2.2.5 Reporting.
References………………………………………………………………………..100