Diploma in Corporate Fraud Investigation

Course details

Who should apply:

Those working in financial services and banking industry in Ireland. Those working in the criminal justice system in Ireland who have a special interest in corporate fraud investigation. Those in other careers, with an interest in corporate fraud and how it can affect companies and Irish society as a whole

Course Summary:

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

Outline

WHAT IS CORPORATE FRAUD?

I. CRIMINAL PROCEDURE

A. ELEMENTS OF A CRIME

• THE GUILTY ACT AND
• THE GUILTY MIND

B. PRESUMPTION OF INNOCENCE

• STANDARD OF PROOF AND
• BURDEN OF PROOF

C. JURIES AND COMPLEX CORPORATE FRAUD

• SPECIALIST JURIES – ARE THEY NEEDED?

III. CORPORATE FRAUD OFFENCES

A. COMPANY LAW OFFENCES

• FRAUDULENT TRADING
• RECKLESS TRADING

B. MARKET ABUSE OFFENCES

• INSIDER TRADING

C. COMPETITION LAW OFFENCES

• PRICE-FIXING AND CARTELS
• ABUSE OF A DOMINANT POSITION

D. REVENUE OFFENCES

E. HEALTH AND SAFETY OFFENCES

F. EMPLOYMENT OFFENCES

G. CYBER-CRIME

H. BRIBERY AND CORRUPTION

IV. PROSECUTING AUTHORITIES

A. DIRECTOR OF CORPORATE ENFORCEMENT

B. REVENUE COMMISSIONERS

C. COMPETITION AUTHORITY

D. HEALTH AND SAFETY AUTHORITY

E. NATIONAL EMPLOYMENT RIGHTS AUTHORITY

F. ENVIRONMENTAL PROTECTION AGENCY

G. DIRECTOR OF PUBLIC PROSECUTIONS

V. ISSUES WITH INVESTIGATION

PROSECUTING AND “THE CORPORATE VEIL”

VI. WHISTLEBLOWERS AND THE PROTECTED DISCLOSURES ACT 2014

VII.  SENTENCING

A. IS PRISON APPROPRIATE?

•  COST
• DETERRENCE
• REHABILITATION

B. NON-CUSTODIAL SANCTIONS

• DIFFERENT FINES FOR WEALTHY OFFENDERS

C. CRIMINAL ASSETS BUREAU (CAB) AND PROCEEDS OF CRIME

• DISGORGEMENT

D. MONEY LAUNDERING

Assessment

A pass grade on the written assignment will be required for awarding of the Diploma in Corporate Fraud Investigation. A fail grade will result in a Certificate of Attendance for the course but without the Diploma being awarded. Students must attend at least 8 of the 10 evenings to graduate with either the Diploma or Certificate of Attendance unless a serious and verifiable reason for further absence is provided. Similarly, the Project must be handed in on the due date unless a sound reason for lateness is provided. In such instances, an extension may be awarded at the discretion of the lecturer.