Booster Program: Fraud and Corruption

The fundamentals of fraud, corruption and non-ethical behavior

Target audienceKey benefitsKey topicsMeet the staff

What drives fraud and corruption in a company? How do employees become perpetrators and what can general managers do about it? Fraud, corruption and non-ethical behavior constitute a phenomenon for which there is no uniform definition in science, management theory or law. This program will therefore focus on the fundamentals of fraud, corruption and non-ethical behavior and provide basic knowledge that you will be able to apply in the recognition and assessment of fraud situations from a leadership perspective.

The cases of fraud and corruption will accompany the participants throughout the program. The focus will be on what these cases might tell about the genesis and basic understanding of fraud and corruption itself.


Target audience

Executive who are in charge of corporate governance, compliance, ethics, risks, internal controls, audit, anticorruption and bribery, fraud management, investigations, and forensics.


Key benefits

  • Proficiency in understanding of the phenomena corruption, fraud and non-ethical behavior
  • Be able to evaluate and detect preconditions under which economic crime originates and corporate behavior influences
  • Analyzing of motives and perpetrator typologies in management environment
  • Gain competences to estimate the consequences of crime on the business perspective


Key topics

  • Various ways of distinguishing fraud, corruption actions and non-ethical behavior
  • Specific issues of governance and compliance to apply in the recognition and assessment of fraud situations from a leadership perspective
  • Focus on significant cases of fraud and corruption


Meet the teaching staff

Booster Program: Fraud and Corruption

22. - 23. Sep 2017
1 Day
1,100 €

Dr. Stefan Heissner

is a regular lecturer at ESMT Berlin, as well as at various police schools. Dr. Stefan Heissner is a partner at EY and since 2006 has been Head of Fraud Investigation & Dispute Services (FIDS) in Central Europe and the CIS. FIDS comprises consultancy services related to the forensic audit and compliance. He has more than 16 years of branch experience, but also a 15-year career with the police as well as a doctorate in economic crime. Dr. Stefan Heissner is responsible for the overall coordination of all Fraud Investigation & Dispute Services activities at EY.

Mark Carlson

is a partner in Ernst & Young’s Fraud Investigations and Dispute Services practice. Mark is experienced providing accounting and auditing services on behalf of clients in various industries including retail, distribution, manufacturing, technology, health care and financial services. Mark’s practice is focused on forensic accounting in the areas of financial investigations and disputes involving accounting and auditing matters. He has led investigations relating to regulatory actions by the SEC, DOJ, FBI, IRS and other legal and regulatory bodies. In addition to his investigative experience, Mark has experience performing financial statement audits and assisting external counsel representing international public accounting firms in assessing and evaluating accounting and auditing matters related to professional liability claims. Mark is a certified public accountant in the state of Ohio and is certified by the AICPA in Financial Forensics. He holds a bachelor’s degree from John Carroll University.