Self-Study: The New Psychology of Fraud 2024-2025

Overview

After this session examining the psychology of investigators and perpetrators, you’ll never think about fraud the same way again. This story-based presentation will use first-hand accounts and the latest research to show why some traditional investigational practices are more harmful than helpful. This course exposes myths and dangers lurking in our assumptions about fraud. We’ll explore misunderstandings about skepticism and learn how auditors and investigators may unwittingly assist the same fraud schemes they are trying to thwart. We will challenge the industry’s “sacred cows” and help develop more effective thinking approaches for fraud investigation, detection and deterrence.

Highlights

• Behavioral profiling
• Psychology and reasoning related to both investigators and perpetrators

Prerequisites

Auditing experience and knowledge of terminology.

Objectives

• Identify at least one major foundational shift in the approach to fraud investigations
• Identify common errors in behavioral profiling