Course Introduction

MODULE 1 – INTRODUCTION TO FORENSIC ACCOUNTING

This module covers essential concepts of forensic accounting, the auditor's mindset, and the difference between conventional accounting and forensic accounting. It also explores the role forensic accountants play in litigation and dispute resolution, with a strong emphasis on ethical considerations and a code of conduct while practicing as a forensic accountant and for future careers in this field.

MODULE 2 – FRAUD EXAMINATION

In this module, you will gain an understanding of the nature of fraud, types of fraud, the significance of fraud risk assessment to identify vulnerabilities, and strategies to detect and prevent fraud to safeguard organizations’ reputations and assets. This module also covers techniques and processes for solving fraud cases, practical insights on how to deal with fraud incidents, and how to face and overcome fraud-related challenges in the real world.

MODULE 3 – FINANCIAL STATEMENT FRAUD

This module helps you gain an understanding of financial statement fraud, how to spot red flags and warning signs that can indicate potential financial statement fraud, and techniques to analyze financial statements and look for fraud indicators. You will also learn investigative techniques, especially to tackle financial statement fraud and challenges faced during statement analysis.

MODULE 4 – EVIDENCE COLLECTION, ANALYSIS, AND ADMISSIBILITY

This module explores the principles of CIA (completeness, accuracy, and integrity), various types of accounting evidence, the importance of meticulously collecting, preserving, and analyzing forensically sound evidence, and how to effectively handle the evidence following handling rules. Also, you will learn about the unique investigative approaches required for special investigations.

MODULE 5 – DIGITAL FRAUD

This module introduces you to cyber crime and digital fraud, types of digital fraud, and the importance of digital forensic techniques to gather and analyze digital evidence within a legal framework. You will also gain an understanding of techniques to conduct cyber crime investigations and what preventive measures you can implement to protect digital assets against fraud.

MODULE 6 – FRAUD RISK MANAGEMENT

In this module, you will learn how to identify, manage, and prevent fraud risks. You will get an overview of fraud risk management, the risk management cycle, identifying potential risk areas, how to set up a risk management group, set achievable goals, and ways to implement a fraud risk management program. Also, you will learn about the role of a financial risk manager in identifying red flags and the need for continuous monitoring of fraudulent activities for risk mitigation.

MODULE 7 – FORENSIC FRAUD AUDITING TECHNIQUES

This module explores auditing and its types (internal and external audits) and advanced auditing methods (Tiger Team Test, Application of Bedford's Theorem, Use of Barium Test, Data Analysis for Fraud Investigation, Application of Inverse Logic, Use of Space-Time Dimension in Data Evaluation). These techniques will help you conduct effective forensic audits and spot fraud actions within organizations.

MODULE 8 – FORENSIC INTERVIEWING AND INTERROGATION

In this module, you will learn about effective interview and interrogation techniques, the purpose of interviews, the characteristics of a successful interview process, the significance of proper planning and execution of interviews, the interview environment, and the importance of audio and video recording as interview tools. These skills will help you collect relevant information within a forensic context and ensure the reliability of the evidence.

MODULE 9 – FORENSIC ACCOUNTANT AS AN EXPERT WITNESS

This module covers the role forensic accountants play during legal proceedings, their responsibilities as expert witnesses in court, the qualifications required, the admissibility of accounting evidence in legal cases, and different formats to present forensic reports. You will also learn methods to develop reports to provide expert testimony for effective courtroom presentations.

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