Code 15 Course: Anomaly Indicators & Patterns and Models of Anomalous Behavior

Structure

The course consists of a half-day, three-hour classroom session. The course includes significant hands-on learning with the practical analysis of real-world cases, proposed by the students themselves, which are then analyzed and discussed in plenary sessions or through exercises led by the instructor. Each half-day of training provides two training credits, necessary for renewing the certifications issued by the school (AMLACERT, KYCACERT, RCACERT, WSACERT) and the CAMS certification.

Program

CHAPTER 1
DEFINITIONS
Anomaly indicators and patterns
The obligation to report transactions suspicious
Behavior patterns and schemes anomaly

CHAPTER 2
ANOMALY INDICATORS
Customer-related indicators
Indicators related to operations
Indicators related to crypto-assets
Indicators related to financing of terrorism

CHAPTER 3
MODELS AND PATTERNS OF BEHAVIOUR ANOMALY
Tax offenses
Tax evasion and money laundering
Use and issuance of invoices for non-existent operations
Intra-Community VAT Fraud
International tax fraud and other forms of tax evasion
Assignment of fictitious tax credits and other improper uses

CHAPTER 4
NOTEBOOKS OF THE ANTIRICLAUNDRY AND CASE STUDIES
Peculated