Expand+Delivered by leading academics and financial services experts, the purpose of the Diploma in Corporate Fraud Investigation is to equip learners (from a variety of professional or interested backgrounds) with an understanding of the origins of corpora...

Hide-Delivered by leading academics and financial services experts, the purpose of the Diploma in Corporate Fraud Investigation is to equip learners (from a variety of professional or interested backgrounds) with an understanding of the origins of corporate fraud globally and in Ireland how it in recent years it has come to define a nation.

Students will consider a history of corporate fraud and then examine the Irish experience. All lectures will be related to various theories of white-collar crime and offending. At the end of the course, learners will have a detailed understanding of how corporate fraud operates in today’s world and how, without individual or societal intervention, it may flourish still further in the coming decades.

During this course the student will learn how to identify certain types of white-collar fraudsters and their likely behaviours within the corporate environment. In particular they will look at the background to this increasing level of criminality and how it has been allowed to develop and thrive. They will also learn how to recognize, identify, investigate and ultimately reduce the risk of corporate fraud in any given organisation

Expand+Lecture 1

Introduction; global corporate fraud; an ignoble history:
◦What is corporate fraud (overview)?
◦How much corporate fraud is out there?
◦What is the impact of corporate fraud?
◦What motivates the corporate frau...

Hide-Lecture 1

Introduction; global corporate fraud; an ignoble history:
◦What is corporate fraud (overview)?
◦How much corporate fraud is out there?
◦What is the impact of corporate fraud?
◦What motivates the corporate fraudster?
◦Corporate fraud hard hitters across the globe

Lecture 2

What are we investigating? The corporate fraud offences:

Legislation and corporate fraud offences:
◦Conspiracy to defraud
◦Theft
◦Causing a loss or making a gain by deception
◦False accounting
◦Suppression of documents
◦Forgery and false instruments
◦Bribery and corruption
◦Criminal cartels
◦Criminal fraudulent trading
◦Insider dealing
◦Market manipulation
◦Offences against Revenue

Criminal liability and corporate responsibility (overview)

Lecture 3

Reducing, preventing and detecting corporate fraud:

Assessing the risk of corporate fraud

Strategy to reduce and prevent corporate fraud:
◦The role of HR policies
◦The role of ethics and the corporate culture
◦The role of employees
◦The role of management

Methods of detecting corporate fraud:
◦Internal audits
◦Forensic data analysis
◦Internal and external whistleblowers

Internal and external whistleblowers

Lecture 4

Investigating allegations of corporate fraud – internal investigations:
◦What to do when fraud is suspected?
◦Preparing an investigation plan
◦Collecting documentary and electronic evidence
◦Conducting interviews to gather evidence
◦Concluding the investigation

Lecture 5

Investigating allegations of corporate fraud – external investigations:
◦Garda Bureau of Investigation
◦Central Bank
◦ODCE
◦National Consumer Agency
◦Competition Authority
◦CAB
◦Revenue Commissioners

Lecture 6

Prosecuting the corporate fraudster and recovering the proceeds of corporate fraud:

Prosecuting the corporate fraudster:
◦Prosecutors
◦Evidential issues
◦Jury trials

Sentencing the corporate fraudster:
◦Principles of sentencing
◦Appropriate sentences (from fines to imprisonment)
◦Other penalties

Recovering the proceeds of corporate fraud:
◦Criminal Assets Bureau

Confiscation Code (Proceeds of Crime Acts, Criminal Justice Act 1994)

Lecture 7

Money Laundering
◦What is money laundering?
◦International initiatives to combat money laundering
◦The money laundering offences
◦Designated persons
◦Specific rules and requirements
◦Enforcement
◦Civil liability

Lecture 8

Cybercrime and the future of corporate fraud

Lecture 9
Corporate fraud in Ireland: a case study

Lecture 10
The Anglo Trials

READING MATERIAL:
◦Corporate Crime, Shelley Horan BL. Bloomsbury Professional, March 2011
◦White Collar Crime in Ireland: A New Architecture of Regulatory Enforcement

McGrath, J (2014). Manchester University Press
◦Prosecuting Corruption in Ireland. Paper presented at the Burren Law School by

Hamilton, J. (2010a.), 1 May 2010. Available at http://www.dppireland.ie
◦An Alternative to Silence, Whistleblower Protection in Ireland. Transparency

International (2010). Available at www.transparency.ie
◦Bribery and Corruption Law in Ireland, Briefing Document by A&L Goodbody,

21st February 2012. Available at

http://www.algoodbody.ie/insightspublications/bribery_and_corruption_law_in_irel and
◦White Paper on Crime, Third Discussion Document – Overview of Submissions

Received (April 2011). Department of Justice. Available at www.justice.ie