Intrapreneurship Programs
Certified Forensic Accounting Specialist

Module 1 – Introduction to Forensic Accounting

The introductory course module begins by outlining the contemporary forensic accounting profession, incorporating an overview of fraud and its recent history/evolution.  Along with an exploration of the duties and responsibilities of the forensic accountant, candidates explore the basics of the fraud investigation process.

Module 2 – Types of Frauds Committed 

Course Module 2 sets out to familiarise candidates with the behaviours, habits and exploits of fraudsters at a variety of levels. From high-level criminal fraud to much lower-level business-specific misdealing, candidates explore how fraud affects both its victims directly and modern society in general.

Module 3 – Fraud Detecting Techniques – Part I 

The third and fourth course module focuses more specifically on a series of effective fraud detecting techniques, incorporating an overview of essential risk assessment strategies and how to identify common signs of fraud.  A variety of fraud risk factors are introduced, along with revenue monitoring/analysis.

Module 4 – Fraud Detecting Techniques – Part II

including Data Analysis and Data Mining, Red Flag Indicators, Digital Forensics, Whistle blower Programs, Internal Controls,  Evaluation and Fraud Risk Assessment.

Module 5 – Case Investigation Procedure

Course content in Module 4 shifts focus to case investigation, guiding candidates through the most important stages in preparing and implementing cases following initial detection/suspicion of fraud.  Additional subtopics covered include effective goal setting, professional intelligence gathering methods and crucial case evaluation considerations.

Module 6 – Evidence Gathering

How to effectively go about evidence gathering from the perspective of the forensic accountant is explored in-depth in Module 5.  Candidates learn the importance of collating and producing the necessary evidence to prove a case, along with effective strategies for both analysing and condensing/summarising evidence to its key specifics.

Module 7 – Evaluating Financial and Non-Financial Evidence – Part I

In the closing course module, candidates are guided through the evaluation of financial and non-financial evidence, as part of the investigative process.  A variety of crucial interview skills are introduced, along with key strategies for dealing with sophisticated interviewees, how to effectively evaluate information gathered during interviews and the importance of comprehensive witness-statement analysis.

Module 8 – Evaluating Financial and Non-Financial Evidence Part – II

Modules include Bank Statements and Transaction Record Evaluation, Cash Flow Analysis, Revenue Recognition, Asset Valuation, Inventory Examination among financial evidence. Among non- financial evidence includes, Emails and Communication Records, Interviews and Interrogations, Social Media and Online Presence, Corporate Governance and Internal Controls and Legal and Regulatory Compliance.