Procurement Fraud Investigation Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Internal Auditors, Procurement Managers and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 9 Nov 2026 Course code SD-FFC-009

Before you join: Participants should understand basic procurement stages, including requisitioning, tendering, purchase orders, goods receipt, invoicing and payment.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Procurement fraud can hide within routine purchasing activity: a tailored specification, a preferred supplier, an urgent purchase order, a changed bank account or repeated invoices below approval limits. Losses may involve employee misconduct, supplier collusion, bid rigging, conflicts of interest, false invoicing, delivery fraud and misuse of vendor master data. Investigators must establish facts quickly while protecting evidence, treating subjects fairly and avoiding actions that compromise disciplinary, civil or criminal proceedings.

This course develops the audit and investigation skills needed to identify, assess and investigate suspected procurement fraud. Participants examine fraud schemes across the source-to-pay cycle, use the ACFE Fraud Tree and fraud triangle to structure hypotheses, test procurement data for anomalies, review tender and contract evidence, and assess vendor relationships. They learn how to plan proportionate investigations, preserve digital and documentary evidence, conduct fact-finding interviews, document findings and recommend control improvements.

Instruction combines practitioner briefings with procurement fraud cases from public procurement, banking, manufacturing, infrastructure and NGO purchasing. Participants work through realistic evidence sets, including bid documents, purchase orders, invoice extracts, vendor records, emails and approval trails. They practise analytical tests, interview planning and case-file documentation. Each participant leaves with a reusable procurement fraud investigation toolkit containing a triage checklist, investigation plan, evidence log, interview plan, data-testing schedule and report structure.

The course suits professionals who already work with procurement, finance, internal audit, compliance, investigations or supplier management and need a disciplined method for handling allegations. It is particularly relevant where procurement decisions involve significant spend, decentralised buying, donor funding, regulated tendering or complex supplier networks.

What you will be able to do

  • Identify procurement fraud indicators using the ACFE Fraud Tree and source-to-pay risk points
  • Assess allegations through a documented triage, materiality and investigation-threshold process
  • Develop an investigation plan defining hypotheses, scope, resources, evidence and reporting lines
  • Test procurement and accounts-payable data using anomaly detection and exception analysis
  • Preserve documentary and digital evidence using chain-of-custody and evidence-log methods
  • Conduct fact-finding interviews using PEACE planning, question sequencing and contemporaneous notes
  • Evaluate tender, supplier, contract and payment evidence against fraud hypotheses
  • Draft defensible investigation findings and corrective-action recommendations for management

Benefits of attending

For you

  • Recognise procurement fraud schemes before losses become entrenched
  • Handle allegations with a repeatable, evidence-led investigation method
  • Analyse supplier, tender and payment data for suspicious patterns
  • Plan interviews without prejudging subjects or contaminating evidence
  • Produce investigation reports that support management decisions and control remediation

For your organisation

  • Earlier detection of bid manipulation, false invoicing and supplier collusion
  • More consistent triage of procurement fraud allegations and whistleblowing reports
  • Better preservation of records for disciplinary, civil or criminal action
  • Targeted control improvements based on proven failure points
  • Reduced exposure to supplier losses, reputational damage and procurement disputes

Course modules

10 modules over 5 days

Participants can recognise common procurement fraud schemes and connect indicators to source-to-pay stages.

  • Procurement fraud schemes mapped to the ACFE Fraud Tree taxonomy
  • Fraud triangle indicators linked to pressure, opportunity and rationalisation
  • Bid rigging, collusion, kickbacks and conflict-of-interest scheme mechanics
  • Vendor master-file abuse, shell suppliers and split-purchase patterns
  • Public tender manipulation compared with private-sector sourcing fraud
  • Fraud risk appetite, materiality and investigation thresholds

Participants can assess fraud exposure across procurement processes and prioritise high-risk allegations.

  • Source-to-pay process maps identifying control points and fraud opportunities
  • Inherent and residual risk scoring using likelihood and impact criteria
  • Segregation-of-duties conflicts within requisition, approval and payment workflows
  • Emergency procurement exceptions tested against policy and supporting evidence
  • Supplier due diligence gaps assessed through ownership and sanctions checks
  • Conflict-of-interest declarations compared with supplier relationship information

Participants can convert a procurement fraud allegation into a scoped and documented investigation plan.

  • Allegation intake records separating facts, assumptions, sources and rumours
  • Triage matrix ranking credibility, harm, urgency and evidential availability
  • Investigation hypotheses framed as testable explanations for suspected conduct
  • Scope statements defining transactions, periods, entities and named individuals
  • Terms of reference setting authority, confidentiality and reporting arrangements
  • Resource plans assigning investigators, subject specialists and legal consultation
  • Escalation decisions involving management, audit committees and external authorities

Participants can select and interpret data tests that identify suspicious procurement and payment activity.

  • Data acquisition from procurement, vendor, inventory and accounts-payable systems
  • Duplicate-payment tests using invoice number, amount, date and supplier fields
  • Benford's Law applied cautiously to invoice amounts and transaction populations
  • Split-purchase analysis identifying repeated orders below approval thresholds
  • Vendor-master matching against employee addresses, bank accounts and identifiers
  • Tender response patterns testing bid rotation, identical pricing and timing
  • Exception samples traced from data results to underlying procurement records

Participants can test procurement documentation against fraud hypotheses and identify evidential gaps.

  • Tender specifications reviewed for restrictive or supplier-specific requirements
  • Bid evaluation records tested for scoring changes and undocumented decisions
  • Supplier onboarding files checked for ownership, addresses and bank details
  • Contract variations analysed for value increases, scope changes and approvals
  • Three-way matching tested across purchase orders, receipts and invoices
  • Goods-received evidence compared with delivery records, inventory and acceptance
  • Related-party indicators assessed through corporate registry and disclosure records

Participants can preserve procurement fraud evidence and maintain a defensible case file.

  • Evidence strategy aligned with allegations, hypotheses and burden-of-proof requirements
  • Chain-of-custody records documenting collection, transfer, storage and access
  • Original documents protected while working copies support analysis and review
  • Digital evidence captured from emails, shared drives and procurement platforms
  • Metadata, timestamps and access logs assessed for reliability and provenance
  • Evidence logs linking each exhibit to a fact, source and location
  • Privilege, confidentiality and data-protection issues referred through proper channels

Participants can plan and conduct fair fact-finding interviews for procurement fraud matters.

  • PEACE model applied to witness, complainant and subject interview planning
  • Interview order determined by evidence risk, access and relationship dynamics
  • Rapport-building questions separated from allegation-specific questioning sequences
  • Open questions used before probing inconsistencies and testing documentary evidence
  • Procurement terminology clarified without supplying answers or assumptions
  • Contemporaneous notes distinguish statements, observations and investigator interpretations
  • Closing interviews with document requests, confirmations and non-retaliation reminders

Participants can analyse financial evidence and estimate procurement fraud losses on a stated basis.

  • Invoice populations reconciled to general ledger, purchase orders and payments
  • Overbilling calculations separating unsupported charges, duplicates and pricing variances
  • Contract-price benchmarking using comparable purchases and approved rate schedules
  • Loss-period analysis identifying affected transactions, dates and responsible approvals
  • Kickback indicators examined through unexplained wealth and payment relationship evidence
  • Recovery options assessed through contractual remedies, insurance and civil claims
  • Quantification assumptions documented for management, legal and audit review

Participants can produce clear findings that distinguish evidence, inference and unresolved issues.

  • Findings matrices linking allegations, evidence, analysis and conclusions
  • Civil, disciplinary and criminal proof standards distinguished for case decisions
  • Investigation reports structured around mandate, method, findings and recommendations
  • Neutral language separates verified facts from witness accounts and inferences
  • Exhibits indexed with cross-references to transactions, documents and interview notes
  • Disclosure decisions managed with legal, human resources and governance stakeholders
  • Management briefings present loss exposure, immediate actions and residual risks

Participants can translate investigation findings into targeted procurement fraud control actions.

  • Root-cause analysis distinguishes control design failure from control bypass
  • COSO Fraud Risk Management Guide applied to corrective action planning
  • Preventive controls address supplier onboarding, approvals and tender governance
  • Detective controls specify data tests, ownership, frequency and escalation routes
  • Corrective-action registers assign owners, deadlines, evidence and validation criteria
  • Repeat-incident reviews test whether remediation reduced identified fraud drivers
  • Personal application plans identify priority procurement fraud risks and next actions

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. Procurement fraud allegation triage checklist
  2. Fraud investigation plan template
  3. Procurement data-testing schedule
  4. Evidence log and chain-of-custody template
  5. PEACE interview planning worksheet
  6. Investigation findings report structure

Who should attend

  • Internal Auditors — examine procurement controls and investigate suspicious transactions
  • Procurement Managers — identify supplier and tender risks within purchasing activity
  • Fraud Investigators — build evidence-led cases involving purchasing and accounts payable
  • Compliance Officers — manage misconduct allegations, conflicts disclosures and escalation routes
  • Finance Managers — detect invoice, vendor master-file and payment irregularities
  • Risk Managers — assess procurement fraud exposure and strengthen preventive controls

Skills and tools covered

Procurement fraud detectionInvestigation planningData anomaly testingEvidence handlingFact-finding interviewsInvestigation reporting

Tools and standards

ACFE Fraud Tree, PEACE interview model, Benford's Law, COSO Fraud Risk Management Guide

How the course runs

Training methodology

The course uses short instructor briefings to establish methods, followed by case work based on tender files, supplier records, invoice data and internal allegations. Small-group exercises test fraud hypotheses, identify evidence gaps and select data tests. Participants use structured simulations to plan interviews, manage disclosures and document findings. Facilitated discussion compares investigative choices, escalation decisions and control responses. The final application-planning session converts course methods into actions for participants’ own procurement risk areas.

Requirements and prerequisites

Participants should understand basic procurement stages, including requisitioning, tendering, purchase orders, goods receipt, invoicing and payment. Familiarity with internal controls, financial records or audit evidence is useful. The course assumes participants can read invoices, contracts, tender documents and spreadsheet extracts, and can discuss sensitive workplace allegations professionally. Prior fraud investigation experience is not required, nor is legal training, forensic accounting certification, data-science expertise or specialist software knowledge. Participants should be prepared to analyse evidence and make reasoned decisions from incomplete facts.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

Participants should understand basic procurement and finance documents, such as purchase orders, invoices, tenders and approvals. Previous fraud investigation experience is useful but not required.

Participants should bring a laptop if attending online and may bring non-confidential examples of procurement risks or process questions. Do not bring live case files, personal data or restricted investigation records.

The course is designed for internal audit, procurement, compliance, finance, risk and investigation professionals. It also suits managers responsible for supplier governance or responding to misconduct allegations.

The course concentrates on source-to-pay transactions, tendering, supplier relationships, contract management and accounts-payable evidence. General investigation methods are applied specifically to procurement schemes and controls.

Participants can use the triage checklist to assess allegations, select focused data tests and structure an investigation plan. The reporting and remediation tools can also support current audit findings or supplier-risk reviews.

Five training days run from 08:30 to 16:30 and provide about 6.5 contact hours each. Time is divided among instructor input, evidence analysis, case discussions, simulations and application planning.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

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