Forensic Accounting
Overview
Forensic accounting combines accounting, auditing and investigative skills to examine financial evidence for disputes and fraud cases. This course covers forensic investigation methods, tracing funds, analysing records, interviewing, and preparing reports suitable for legal proceedings.
Who should attend
Auditors, fraud investigators, accountants, legal and compliance staff.
Training methodology
Interactive presentations, practical exercises, case studies, group discussions, role-plays where relevant, and a personal action plan that participants apply in their own work.
Objectives
By the end of this course, participants will be able to:
- Explain the role and methods of forensic accounting
- Plan a forensic investigation
- Analyse financial records and trace funds
- Gather and preserve evidence properly
- Prepare forensic reports and act as an expert
Course outline
Day 1Forensic Accounting
- Scope and roles
- Fraud and disputes
- Legal context
- Professional standards
- Discussion
Day 2Planning Investigations
- Engagement planning
- Hypotheses
- Data sources
- Investigation team
- Planning exercise
Day 3Analysis Techniques
- Financial statement analysis
- Tracing funds
- Net worth and lifestyle analysis
- Digital records
- Analysis exercise
Day 4Evidence and Interviews
- Evidence rules
- Chain of custody
- Interviewing techniques
- Documenting findings
- Interview practice
Day 5Reporting and Testimony
- Forensic report structure
- Quantifying losses
- Expert witness role
- Lessons from cases
- Final exercise
