Forensic Accounting and Financial Statement Fraud Detection

Course objectives

• Recognise the fraud triangle and common financial statement manipulation schemes
• Apply forensic accounting techniques to trace asset misappropriation and off book transactions
• Use ratio analysis and data analytics to flag anomalies for further investigation
• Preserve and document evidence to standards acceptable in disciplinary or legal proceedings
• Prepare a forensic findings report and present it to management or a tribunal

Who should attend

• Internal and external auditors
• Forensic and investigative accountants
• Risk, compliance, and fraud prevention officers
• Financial controllers responsible for anti fraud programmes
• Law enforcement and regulatory investigators working with financial evidence

Course outline

1. 01The fraud triangle and typologies of financial statement fraud
2. 02Asset misappropriation schemes in procurement and payroll
3. 03Revenue and expense manipulation detection techniques
4. 04Data analytics and ratio based red flag identification
5. 05Evidence gathering, chain of custody, and interview basics
6. 06Reporting findings and engaging regulators or law enforcement

Scheduled sessions