Description
The main focus is on financial investigations that involve allegations of fraud, corruption and other illegal behaviour, however other financial investigations are also considered.
The main purpose of this course is to provide an overview of the role of the forensic accountant in delivering financial investigations. Further, the course looks at the role, professional obligations and considerations of a forensic accountant engaged in an expert witness capacity and provides an overview of the role of the forensic technology specialist in supporting the forensic accountant/forensic investigator.
In recognition of the increasing involvement in the forensic accountant operating in proactive mode, the course considers fraud prevention techniques outlined in AS 8001:2008 and other relevant guidance.
Key topics:
- Introduction to Forensic Accounting
- The forensic accountant as an expert witness
- Forensic investigation
- Forensic technology
- Reporting and case presentation
- Applying the theory
- Fraud detection tools and techniques
- Fraud and corruption control
This course consists of one online course, including a downloadable PDF and one multiple-choice online assessment.
Learning objectives
- Discuss current trends in fraud and corruption in Australia and globally.
- Implement fundamental techniques in the investigation and detection of fraud.
- Describe how to prepare and present a forensic case involving allegations of fraud.
- Provide guidance on fraud prevention principles as promoted by AS 8001:2008 Fraud and Corruption Control.
Audience
This course is specially designed for:
- public practitioners including sole practitioners at the partner and director level
- those working in Government (federal, state, local and business enterprise) in financial investigations
- practitioners in forensic, insolvency, auditing (internal and external), risk and advisory