Course Information
Fraud Examination
Parking for SAO, Professional Development courses is in Garage B (1511 San Jacinto Blvd.). The Garage signage may read 1511 San Jacinto or Garage B. The elevator in Garage B is not reliable. If you are unable to walk the stairs, please contact the professionaldevelopment@sao.texas.gov for alternate parking arrangements. Handicapped parking is free at the meters around the downtown area.
A course coordinator will email you a parking permit prior to the course start date. A permit must be displayed or you will be ticketed.
Course Description
The course provides an overview of the nature of occupational fraud as categorized by the Association of Certified Fraud Examiners. Categories of fraud that are addressed by the course includes corruption, misappropriation, and financial statement fraud. In addition to explaining what constitutes occupational fraud, the course will provide insight as to the reasons why people engage in fraudulent behavior. The fraud triangle as well as other theories will be utilized to enhance course participants’ knowledge of the conditions that facilitate the occurrence of fraud. An introduction to the actions that can be taken by an organization to detect and prevent fraud will be addressed. Actual frauds that have occurred will be presented to provide practical examples
Course Objectives
Upon completion of this course, participants will be able to:
Understand the definition of fraud and what constitutes occupational fraud.
Differentiate between the various categories of occupational fraud.
Describe the conditions that must be present for fraud to occur (fraud triangle).
Describe how to minimize opportunities for fraud within an organization.
Identify analytical, behavioral, and accounting symptoms of fraud.
7. Detailed Course Outline
Part 1
I. Understanding Fraud
II. Reasons Why People Engage in Fraudulent Activities
III. Combatting Fraud in an Organization
IV. Fraud Prevention
V. Symptoms of Fraud
VI. Practical Exercises – Demonstrating Concepts Discussed
VII. End of the Day Wrap-Up session
Part 2
I. Fraud Against Organizations
A. Corruption
1. Conflicts of interest
2. Bribery
3. illegal Gratuities
4. Economic Extortion
B. Asset Misappropriation
1. Cash
2. Inventory
3. Other assets
Prerequisites
Basic knowledge of accounting.
Instructors
Dr. Oscar Harvin is an associate professor of accounting at Sam Houston State University. His academic research examines the various factors that impair the ability of auditors to detect occupational fraud. Another objective of his research is to inform both academicians and practitioners of the various fraudulent schemes that are being conducted by criminals and techniques that can be utilized to protect organizations from such unethical behavior. Dr. Harvin’s primary teaching interest is in fraud examination and auditing but is also experienced in teaching income tax related courses.
He holds a PhD in accounting from Florida Atlantic University, M.B.A. from the University of North Florida, and a bachelor’s degree in accounting from Bethune-Cookman University. Dr. Harvin is a licensed certified public accountant, certified fraud examiner as well as a licensed private investigator. He received specialized fraud related training during his employment with the federal government.
Dr. Harvin has over three decades of auditing and fraud related professional experience. His expertise in conducting investigations from a financial perspective was developed during his years as a Special Agent with the Criminal Investigation Division of the Internal Revenue Service. During his years as a special agent, he investigated crimes that involve tax fraud, Ponzi schemes, child pornography, domestic terrorism, money laundering, occupational fraud, and other criminal activities. Professor Harvin leverages his vast professional experiences to prepare students for careers that involve fraud examination such as auditors, investigators, cyber security, law enforcement and other fraud related careers.
His current professional organization affiliations include the Association of Certified Fraud Examiners, Texas Society of CPAs, and American Accounting Association. He is a board member of the Houston Association of Certified Fraud Examiners. Dr. Harvin also serves as the faculty adviser to the Sam Houston State University Student Chapter of the Association of Certified Fraud Examiner.