Forensic Accounting and Forensic Audit Investigations

Course overview

When fraud is suspected, organisations need more than an audit opinion. They need a forensic investigation that establishes what happened, who was involved, how much was lost and whether the evidence will stand up in disciplinary hearings or court. This forensic audit course trains accountants and auditors to conduct such investigations professionally from start to finish.

The first week builds foundations: the forensic accountant's role, legal and ethical boundaries, fraud schemes, investigation planning, evidence collection and digital evidence. Participants learn how to examine documents, trace funds through accounts and analyse data for anomalies. The second week focuses on the investigation itself and its outputs: interviewing witnesses and suspects, quantifying losses and damages, using internal control frameworks to explain how fraud occurred, writing forensic reports and giving evidence. A complex case involving procurement fraud and diverted funds runs through both weeks, and teams present their findings at the end.

Participants leave able to lead forensic audit investigations and produce reports that support disciplinary, civil and criminal action.

What you will be able to do

• Explain the role and professional duties of forensic accountants
• Plan forensic audit investigations within legal and ethical limits
• Collect, preserve and document documentary and digital evidence
• Trace funds and analyse data to establish what happened
• Interview witnesses and suspects effectively
• Quantify losses and damages defensibly
• Explain control failures using recognised frameworks
• Write forensic reports and present evidence in proceedings

Who should attend

For accountants, auditors and investigators who conduct or commission fraud investigations. Prior audit or accounting experience is expected.

• Forensic accountants
• Internal auditors
• External auditors
• Fraud investigators
• Anti-corruption investigators
• Compliance officers
• Legal and HR officers handling misconduct cases
• Audit committee members

Course outline

Week 1

Week 2

Fees are per participant in US dollars and cover tuition, course materials and your certificate. Travel and accommodation are not included.