Certified Fraud Examiner Skills
for Revenue Authorities
Detecting, Investigating and Preventing Tax and Customs Fraud
07 – 15 September 2026(7 Days Training)
Sandton Centre, Johannesburg South Africa
Register Now! Limited Seats Available!
R24, 999.00 Per Delegate
Course overview:
Revenue authorities play a critical role in protecting government revenue by preventing, detecting, investigating, and prosecuting fraud. As fraud schemes become more sophisticated through the use of digital technologies, artificial intelligence, cryptocurrency, shell companies, identity theft, and cross-border transactions, fraud examiners require advanced investigative skills and modern forensic techniques.
This intensive training programme equips participants with practical knowledge and internationally recognized fraud examination methodologies applicable to tax administration, customs operations, VAT administration, procurement, payroll, internal fraud, and financial crimes. Participants will learn how to identify fraud indicators, conduct legally sound investigations, gather and preserve evidence, interview suspects and witnesses, analyze financial records, prepare investigation reports, and support successful prosecutions.
The course incorporates practical case studies based on revenue authority environments, enabling participants to apply fraud examination techniques to real-world tax and customs fraud scenarios.
Course Objectives:
By the end of the programme, participants will be able to:
• Understand the principles of fraud examination and fraud risk management.
• Identify various types of fraud affecting revenue authorities.
• Detect tax evasion and customs fraud schemes.
• Apply fraud risk assessment methodologies.
• Conduct professional fraud investigations.
• Collect, preserve, and analyze documentary and digital evidence.
• Perform financial analysis to identify fraudulent transactions.
• Conduct effective interviews with witnesses and suspects.
• Prepare investigation reports suitable for disciplinary hearings and court proceedings.
• Understand legal and ethical considerations in fraud investigations.
• Strengthen fraud prevention and anti-corruption programmes within revenue authorities.
Who Should Attend
This programme is suitable for:
• Fraud Examiners
• Tax Investigators
• Customs Investigators
• Internal Audit Officers
• Risk Management Officers
• Integrity and Anti-Corruption Officers
• Compliance Officers
• Revenue Protection Officers
• Financial Intelligence Analysts
• Criminal Investigation Officers
• Digital Forensic Investigators
Course Outline:
Module 1: Fundamentals of Fraud Examination
• Understanding occupational fraud
• The Fraud Triangle and Fraud Diamond
• Fraud Tree framework
• Why fraud occurs in revenue authorities
• Fraud examination versus auditing
• Roles and responsibilities of fraud examiners
• Ethics and professional conduct
Module 2: Fraud Risks within Revenue Authorities
Tax Fraud
• Income tax fraud
• VAT fraud
• PAYE fraud
• Excise tax fraud
• Transfer pricing manipulation
• Tax refund fraud
• False declarations
Customs Fraud
• Under-valuation
• Misclassification of goods
• Smuggling
• False origin declarations
• Customs duty evasion
• Transit fraud
Internal Fraud
• Payroll fraud
• Procurement fraud
• Asset misappropriation
• Employee corruption
• Bribery
• Abuse of authority
• Conflict of interest
Module 3: Fraud Risk Assessment
• Identifying fraud vulnerabilities
• Fraud risk mapping
• Risk indicators
• Red flags
• Fraud prevention controls
• Developing fraud risk registers
Module 4: Fraud Detection Techniques
• Data analytics for fraud detection
• Trend analysis
• Exception reporting
• Benford’s Law
• AI-assisted fraud detection
• Transaction monitoring
• Continuous auditing
Module 5: Conducting Fraud Investigations
• Planning investigations
• Developing investigation strategies
• Case management
• Investigation planning matrix
• Sources of intelligence
• Surveillance techniques
• Investigative documentation
Module 6: Financial Investigation Techniques
• Following the money trail
• Financial statement analysis
• Bank record analysis
• Lifestyle audits
• Asset tracing
• Unexplained wealth investigations
• Money laundering indicators
Module 7: Digital Fraud Investigations
• Digital evidence
• Email investigations
• Mobile device evidence
• Computer forensics overview
• Social media investigations
• Cryptocurrency fraud
• Blockchain transaction tracing
• Cyber-enabled tax fraud
Module 8: Interviewing and Interrogation Skills
• Interview planning
• Witness interviews
• Informant interviews
• Suspect interviews
• Behavioural analysis
• Detecting deception
• Statement analysis
• Interview documentation
Module 9: Evidence Collection and Preservation
• Types of evidence
• Rules of evidence
• Chain of custody
• Documentary evidence
• Digital evidence preservation
• Physical evidence handling
• Admissibility requirements
Module 10: Tax and Customs Fraud Schemes
Case studies covering:
• Carousel VAT fraud
• Refund fraud
• Ghost taxpayers
• Missing trader fraud
• Fake invoices
• Shell companies
• Customs valuation fraud
• Duty drawback fraud
• Import/export fraud
• Transit diversion schemes
Module 11: Investigation Report Writing
• Structuring investigation reports
• Presenting evidence
• Writing findings
• Preparing recommendations
• Court-ready documentation
• Expert witness reports
Module 12: Legal Framework and Prosecution Support
• Fraud legislation
• Tax administration laws
• Customs legislation
• Anti-corruption laws
• Money laundering legislation
• Human rights considerations
• Working with prosecutors
• Court procedures
• Giving expert testimony
Module 13: Fraud Prevention Strategies
• Fraud prevention framework
• Internal controls
• Ethics programmes
• Whistleblower mechanisms
• Anti-corruption initiatives
• Fraud awareness campaigns
• Continuous monitoring
• Governance and oversight
Assessment and Certification
To reinforce learning and evaluate participants’ understanding of the course content, the programme includes both continuous assessment and a final competency test. Participants will be assessed through:
• Practical case study exercises
• Group assignments and presentations
• Fraud investigation simulations
• Class participation and knowledge checks
• A comprehensive written assessment on the final day of the programme
The final assessment is designed to evaluate participants’ ability to apply fraud examination principles and investigative techniques to real-world tax and customs fraud scenarios.
Certification
Participants who:
• Attend and actively participate in all training sessions; and
• Successfully complete and pass the final assessment and competency test,
will be awarded a Certificate of Competence in Fraud Examination for Revenue Authorities.
The assessment ensures that participants leave the programme with both the theoretical knowledge and practical skills required to effectively detect, investigate, prevent, and report fraud within a revenue authority environment.
End of the workshop
IN HOUSE AND ONLINE TRAINING
While both In-House and Online training can present with cost-effectiveness and time-efficacy, there are some very specific differences between in-house courses and those based online.
The demand for additional courses by individuals or groups of people is increasing. Still, it depends entirely on the preferences of a person what type of training he or she wants to receive. Online courses and in-house training carry some similarities but they are considered to exhibit some very pivotal differences too. Despite that, both types of learning can be really beneficial for attendees.
For Registration and other Training arrangements,
contact us on the detail below.
SOUTH AFRICA : +27 11 057 6001
WhatsApp +27 82 360 1372 / +27 79 574 0389
info@bmktraining.co.za / www.bmktraining.com
